Porter v. United States

Re, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain motorcycle gloves imported by plaintiff from Sweden and West Germany. The gloves were classified by the Customs officials as leather, seamed, unlined men’s gloves, not seamed wholly or in part by hand, valued over $20 per dozen pairs, under item 705.50 of the Tariff Schedules of the United States (TSUS). They were therefore assessed with duty at the rate of 25 per centum ad valorem.

Plaintiff protests the classification, and claims that the motorcycle gloves were specially…