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INTERNATIONAL SEAWAY TRADING CORP. v. UNITED STATES

Customs Appeal No. 5523.

488 F.2d 544 (1973)

INTERNATIONAL SEAWAY TRADING CORP., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

December 29, 1973.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City, Attys. of Record, for appellant; Eugene F. Blauvelt, New York City, of counsel.

Irving Jaffe, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman, New York City, for United States.

Lamb & Lerch, New York City, amicus curiae; David A. Golden, Richard J. Kaplan, New York City, of counsel.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

LANE, Judge.

This appeal is from the decision and judgment of the United States Customs Court, First Division, 69 Cust.Ct. 38, 349 F.Supp. 1019, C.D. 4375 (1972) overruling appellant's protest against the classification of footwear invoiced as "Basketball High Shoes" under item 700.60 of the Tariff Schedules of the United States [TSUS] as "[f]ootwear (whether or not described elsewhere in this subpart) which is over 50 percent...

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