Elbe Products Corp. v. The United States

DAVIS, Circuit Judge.

This appeal involves the proper customs classification of “Viledon heel grips,” manufactured in West Germany and imported into this country in 1977. The Court of International Trade (trial court) held, after a trial, that the merchandise was properly classifiable (as claimed by plaintiff-appel-lee) under item 359.60, Tariff Schedules of the United States (TSUS). Elbe Products Corp. v. United States, 670 F.Supp. 362 (C.I.T.1987). The Government appeals and we affirm.

I

The Viledon heel grips, used in shoe manufacture, are made by a process combining, in two-steps, a fiber…