Sumitomo Shoji New York, Inc. v. United States

Landis, Judge:

These protest actions, involving merchandise imported from Japan and entered at New York during the period 1962-1963, were consolidated without objection and submitted for decision on cross-motions for summary judgment filed in 1974. The actions were brought in this court in the year 1972 and involve the customs classification, under the Tariff Act of 1930, as modified, of black colored articles in chief value of synthetic rubber, variously described as synthetic rubber boots, overshoes, artics, sandals, and clogs.

Customs classified the merchandise under paragraph 216 of the…