A. Zerkowitz & Co. v. United States

Nichols, Judge:

This case is a rehearing of A. Zerkowitz & Co., Inc. v. United States, 47 Cust. Ct. 302, Abstract 66043, pursuant to an order granted on November 20, 1961; A. Zerkowitz & Co., Inc. v. United States, 47 Cust. Ct. 381, Abstract 66226. Since the reopening of the case, additional testimony has been taken, further exhibits introduced, and certain facts stipulated.

The merchandise consists of footwear with cotton canvas uppers, rubber soles, and leather tongues, in chief value of leather. Two types are involved: One described as tennis oxfords or low-cut sneakers, and the other as…