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A. ZERKOWITZ & CO. v. UNITED STATES

A.R.D. 250; Reappraisement R60/20082.

297 F.Supp. 350 (1969)

A. ZERKOWITZ & CO., Inc. v. UNITED STATES.

United States Customs Court Second Division, Appellate Term.

March 5, 1969.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Joseph F. Donohue, Howard Clare Carter, Eugene F. Blauvelt and Gail T. Cumins, New York City, of counsel), for appellant.

William D. Ruckelshaus, Asst. Atty. Gen. (Arthur E. Schwimmer, New York City, trial attorney), for appellee.

Lamb & Lerch, New York City (David A. Golden, New York City, of counsel), amici curiae.

Before FORD, RICHARDSON, and LANDIS, Judges.

FORD, Judge:

This is an application for review of a decision and judgment of the trial court holding certain imported canvas-topped, rubber-soled footwear to be subject to appraisement on the basis of American selling price as defined in section 402a (g), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas.Dec. 295, T.D. 54165. A. Zerkowitz & Co., Inc. v. United States, 55 Cust. Ct. 643, Reap.Dec. 11095.

The footwear the...

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