A. Zerkowitz & Co. v. United States

Mollison, Judge:

On February 1, 1933, the President of the United States issued a proclamation, under the provisions of section 336 of the Tariff Act of 1930, changing the basis of value of imported footwear, the uppers of which are composed wholly or in chief value of certain textiles, with soles composed wholly or in chief value of india rubber, from the regular bases of value specified in section 402(c), (d), (e), and (f) of the Tariff Act of 1930 to the American selling price basis of valuation, as defined in section 402(g) of the said act. (63 Treas. Dec. 232, T.D. 46158.) At the times…