International Seaway Trading Corp. v. United States

Lane, Judge.

This appeal is from the decision arid judgment of the United States Customs Court, First Division, 69 Cust. Ct. 38, 349 F. Supp. 1019, C.D. 4375 (1972) overruling appellant’s protest against the classification of footwear invoiced as “Basketball High Shoes” under item 700.60 of the Tariff Schedules of the United States [TSUS] as “ [f]ootwear (whether or not described elsewhere in this subpart) which is over 50 percent by weight of rubber * * *: Other” and assessed at 20% ad valorem. Appellant claims the merchandise, should be classified under item 700.70, TSUS, as “[f]ootwear * *…