Florsheim Shoe Co. v. United States

Foed, Judge:

Plaintiff in this action is seeking to recover a portion of the duties paid on certain finished leather imported from France. *2The merchandise was classified as calf or kip leather under item 121.30, Tariff Schedules of the United States, as modified by T.D. 68-9, which provides for duty at the rate of 9 per centum ad valorem.

Plaintiff contends the leather is not calf or kip and consequently is subject to classification under item 121.57, Tariff Schedules of the United States, as modified by T.D. 68-9, which provides for duty at 5 per centum ad valorem.

The pertinent statutory…