United States v. Tropical Craft Corp.

This is an appeal from the judgment of the United States Customs Court, First Division, entered pursuant to its decision, C. D. 1589, sustaining the protests filed by appellee against the classification made by the Collector of Customs on four importations of generally similar types of footwear from Haiti.

The Collector of Customs classified the imported footwear under paragraph 1530 (e) of the Tariff Act of 1930, and assessed a duty of 35 per centum ad valorem. The pertinent portion of the statute on which the Customs Collector relied is:

*225Par. 1530 (e) * * *; boots, shoes, or other footwear…