Nomura (America) Corp. v. The United States

BALDWIN, Judge.

The importer appeals from the decision and judgment of the United States Customs Court, First Division, which overruled its protests and sustained the classification of certain merchandise invoiced as “Wader Boots — Chest High” under paragraph 1537(b) of the Tariff Act of 1930 as “[bjoots, shoes or other footwear, wholly or in chief value of india rubber.” Nomura (America) Corp. v. United States, 62 Cust.Ct. 524, 299 F.Supp. 535 (1969).

By presidential proclamation (T.D. 46158), classification of imported goods as “[b]oots, shoes, or other footwear” under paragraph 1537(b), as…