Stonewall Trading Co. v. United States

Re, Judge:

This case involves the proper classification for duty purposes of certain vinyl gloves imported by plaintiff from Japan. They were classified by the district director at Los Angeles as other gloves of rubber or plastics under item 705.86 of the Tariff Schedules of the United States and were assessed with duty at the rate of 35 per centum ad valorem. Plaintiff protested the classification and claims that the merchandise consists of gloves, specially designed for use in skiing, and is therefore properly dutiable at only 15 per centum ad valorem under item 735.05 of the tariff…