Stewart Romero Boot Shop v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of 1,136 pairs of leather boots, cowboy style, imported from Mexico. They were assessed with duty at the rate of 20 per centum ad valorem under the provision in paragraph 1530 (e) of the Tariff Act of 1930, as unmodified, for—

Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for, * * *.

As filed, the protest claims that duty should have been assessed on the boots in question at 10 per centum ad valorem upon three alternate…