Case Name: Protests 114026-K, etc., of Frieman Knit Wear Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-08-02
Citations: 17 Cust. Ct. 168
Docket Number: No. 51256
Parties: Protests 114026-K, etc., of Frieman Knit Wear Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 168–168

Head Matter:
Before the Second Division,
August 2, 1946
No. 51256.
Protests 114026-K, etc., of Frieman Knit Wear Co. (New York).

Opinion:
Opinion by
Tilson, J.
The only evidence before the court was a sample of the imported merchandise and the sworn statement of the examiner that the sample is an infant's bootee and that in his opinion it is not footwear. It was held that an examination of the sample, in the light of the authorities on the subject, is not sufficient to overcome the presumption of correctness in favor of the classification made by the collector. The protests were therefore overruled.