WATSON, Judge:
The merchandise in the cases at bar consists of footwear having rubber soles and vinyl uppers with fur-trimmed vinyl buttons glued thereon. (Plaintiff's exhibit 1.) The importation was classified under paragraph 1530(e) of the Tariff Act of 1930, as modified by the Japanese Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, at the rate of 20 per centum ad valorem as footwear with uppers...
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