P.F. Palos v. The United States

LOURIE, Circuit Judge.

P.F. Palos (Palos) appeals the judgment of the United States Court of International Trade dismissing the complaint. See Palos v. United States, 737 F.Supp. 1191 (Ct. Int’l Trade 1990). The court held on summary judgment that the Customs Service properly classified imported merchandise as “other footwear” according to item 700.-60 of the Tariff Schedules of the United States. Id. at 1192. We affirm on the basis of the court’s opinion, which we adopt with the following further comment.

The trial court mentions United States v. Shokai, 14 Ct.Cust.App. 392 (1927), which Palos…