Mexican American Import Co. v. United States

RoseNSteiN, Judge:

The merchandise involved in the consolidated protests herein consists of leather footwear imported from Mexico during 1944 and 1945 and assessed with duty at 20 per centum ad valorem as other footwear, made wholly or in chief value of leather, not specially provided for, under paragraph 1530(e), Tariff Act of 1930. Plaintiffs contend that the importations are classifiable under said paragraph as “huaraches” within the meaning of the Trade Agreement with Mexico, T.D. 50797, in force and effect during the period of importation herein, which modified the duty rate on huaraches…