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SIMOD AMERICA CORP. v. U.S.

Court No. 85-5-00649.

693 F.Supp. 1172 (1988)

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

United States Court of International Trade.

July 28, 1988.

Attorney(s) appearing for the Case

Rode & Qualey (Michael S. O'Rourke, New York City, on the brief, and at the trial), for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch (Barbara M. Epstein, New York City, on the brief, and at the trial), for defendant.

Lamb & Lerch, Richard J. Kaplan, New York City, for amicus curiae, Rubber and Plastic Footwear Manufacturers Ass'n, Inc.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Italy from 1980 to 1984, and described on the customs invoices as shoe "uppers."

The merchandise was classified by the Customs Service as "[f]ootwear" under items 700.35 and 700.67 of the Tariff Schedules of the United States (TSUS), depending upon the amount of leather on the exterior surface, and duty...

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