Florsheim Shoe Co. v. United States

Maletz, Judge:

The question in this case concerns the proper tariff classification of leather made of India water buffalo calfskin. The leather — which was exported from Italy and entered at the port of Chicago in 1970 — was classified by the government under item 121.30 Of the tariff schedules as calf upper leather and assessed duty at the rate of 10% ad valorem.

Plaintiff contends that this classification is erroneous and claims that the importation is properly classifiable under item 121.57 as “not fancy” other leather, dutiable at the rate of 7%.

The pertinent provisions of the tariff…