United States v. Shoji

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 74 Cust. Ct. 121, C.D. 4595, 396 F. Supp. 748 (1975), granting appellee-importer’s motion for summary judgment and denying the Government’s cross-motion for summary judgment. The Customs Court sustained appellee’s claim that the imported synthetic rubber footwear, imported in 1962 and 1963 and classified as “Articles * * * composed wholly or in part of carbon,” are properly classified as “synthetic rubber articles.” We affirm.

The Imported Articles

Appellee’s “statement of material facts as to which [it] * * *…