Fuchs Shoe Corp. v. United States

Oliveh, Chief Judge:

In the case of United States v. Weigert-Dagen et al., 39 C. C. P. A. 58, C. A. D. 464, the record in which has been incorporated by consent, certain Mexican footwear was classified under the general provision in paragraph 1530 (e) of the Tariff Act of 1930, for “Boots, shoes, or other footwear * * *, made wholly or in chief value of leather, not specially provided for, 20 per centum ad valorem,” and claimed to be huaraches, dutiable at 10 per centum ad valorem under the eo nomine provision for such merchandise in paragraph 1530 (e) of the Tariff Act of 1930, as modified by…