Competitive Edge v. United States

DiCarlo, Judge:

This action concerns the proper tariff classification of athletic shoes from Taiwan invoiced as "Men’s PVC Suede Sponge Leather Sport Shoes.” The United States Customs Service (Customs) classified the shoes under item 700.61 of the Tariff Schedules of the United States (TSUS), as "[o]ther: [fjootwear having soles * * * of rubber or plasics * * * affixed to the upper exclusively with an adhesive * * * [v]alued not over $6.50 per pair.”

The Competitive Edge (importer) contends the shoes are properly classifiable under item 700.56, TSUS, as "[o]ther footwear * * * [h]aving uppers…