De Vahni International, Inc. v. United States

Re, Judge:

The merchandise in these consolidated protests consists of leather sandals imported from India during the period between June 6, 1966 and March 7, 1968. The legal question presented pertains to their proper classification for customs duty purposes. They were classified under item 700.40 or 700.411 of the Tariff Schedules of the United States as footwear for persons other than men, youths, and boys, and were therefore assessed with duty at the rate of 20 per cen-tum ad valorem, or at the rate of 18 per centum ad valorem.

Plaintiff claims that the sandals are legally properly…