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UNITED STATES v. CASTELAZO & ASSOCIATES

Customs Appeal No. 5329.

417 F.2d 798 (1969)

The UNITED STATES, Appellant, v. CASTELAZO & ASSOCIATES a/c Stonewall Trading Company, Appellee.

United States Court of Customs and Patent Appeals.

November 20, 1969.

Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Brian S. Goldstein, Edwin L. Weisl, Jr., New York City, for the United States.

Stein & Shostak, Los Angeles, Cal., for appellee; S. Richard Shostak, Leonard M. Fertman, Los Angeles, Cal., of counsel.

Before RICH, Acting Chief Judge, JONES, Judge, sitting by designation, ALMOND, BALDWIN and LANE, Judges.

LANE, Judge.

The United States appeals from the decision and judgment of the United States Customs Court, First Division, 60 Cust.Ct. 649, C.D. 3486 (1968), sustaining the protest of appellee- importer and holding the involved merchandise, consisting of footwear, dutiable under paragraph 1537(b) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, at the rate of 12½ per centum ad valorem as footwear in chief value of india rubber. Appellant contends...

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