G. M. Rubber Industries, Inc. v. United States

Maletz, Judge:

This action, which is before the court on cross-motions for summary judgment, involves the dutiable status of merchandise described on the commercial invoices as rubber overshoes, style Nos. 110 and 310 imported from Brazil by plaintiff, and entered at the port of San Juan during the period March 1973-January 1974. The merchandise was classified by the government under item 700.52 of the Tariff Schedules of the United States (TSUS) as footwear of rubber or plastics, the uppers of which do not extend above the ankle, and assessed duty at the rate of 25 percent ad valorem.…