Sports Industries, Inc. v. United States

Re, Judge:

The issue presented for adjudication in this case pertains to the proper classification, for customs duty purposes, of certain gloves imported from England and described on the invoices as “divers gloves,” They were classified by the customs officials under item 705.86 of the Tariff Schedules of the United States as “other” gloves of rubber or plastics, and duty was imposed at the rate of 35 per centum ad valorem.

Plaintiff claims that the gloves are specially designed for use in a sport, namely, underwater swimming, popularly known as skin diving or scuba diving. Consequently,…