International Seaway Trading Corp. v. United States

Maletz, Judge:

This case presents the question as to the proper tariff classification of footwear imported from Hong Kong that was described on the invoice as “Basketball High Shoes”. The imported footwear was classified under item 700.60 of the Tariff Schedules of the United States as “[fjootwear (whether or not described elsewhere in this subpart) which is over 50 percent by weight of rubber or plastics * * *” and assessed with duty at the rate of 20 percent ad valorem.

Plaintiff claims that this classification is erroneous and contends that the footwear is properly dutiable at 15 percent ad…