Taylor v. United States

Mollison, Judge:

The issue in the case at bar is whether certain footwear, imported from Mexico on or about March 10, 1944, consists of “huaraches,” within the meaning of that term as used in the Mexican Trade Agreement, in force and effect on the date of importation of the involved shipment. Paragraph 1530(e) of the Tariff Act of 1930, as enacted, provided for duty at the rate of 20 per centum ad valorem upon imported—

Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for * * *.

The applicable rate…