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NOMURA (AMERICA) CORP. v. UNITED STATES

C.D. 3820; Protest Nos. 65/25517-20538-63 and 65/25516-20539-63.

299 F.Supp. 535 (1969)

NOMURA (AMERICA) CORP. v. UNITED STATES.

United States Customs Court, First Division.

May 7, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, (James S. O'Kelly and Hadley S. King, New York City, of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen., (Sheila N. Ziff and Andrew P. Vance, New York City, trial attorneys), for defendant.

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

Before WATSON, MALETZ, and RE, Judges.

RE, Judge:

The two protests in this case, consolidated for purposes of trial, pertain to merchandise imported from Japan and described on the invoices as "Wader Boots—Chest High." It is made of rubber and consists of steel-shanked rubber boots at the bottom with attached rubber leggings rising to a high waist or chest.

The merchandise was classified by the collector of customs under paragraph 1537(b) of...

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