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SIMOD AMERICA CORP. v. UNITED STATES

Slip Op. 86-70.

641 F.Supp. 817 (1986)

SIMOD AMERICA CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 16, 1986.

Attorney(s) appearing for the Case

Rode & Qualey, Michael S. O'Rourke, New York City, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Barbara M. Epstein, New York City, for defendant.

Memorandum Opinion and Order

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Italy, and described on the customs invoices as shoe "uppers."

The merchandise was classified by the Customs Service as unfinished footwear under TSUS item 700.67 or 700.35, depending upon the amount of leather on the exterior surface.

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