A. Zerkowitz & Co. v. United States

Mollison, Judge:

The merchandise the subject of the protests enumerated in the attached schedule consists of tennis oxfords and basketball shoes, both with cotton canvas uppers and rubber soles. The tongues in the imported footwear are made of leather, and there is no question but that, in each case, the value of the leather exceeds the value of any other component material of the item, and of the uppers, and that it is properly classifiable under the provision contained in paragraph 1530(e) of the Tariff Act of 1930 for footwear, including athletic or sporting boots and shoes, wholly or in…