Case Name: Protests 80472-K, etc., of Nippon Dry Goods Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-06-27
Citations: 15 Cust. Ct. 217
Docket Number: No. 50302
Parties: Protests 80472-K, etc., of Nippon Dry Goods Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 217–218

Head Matter:
Before the Second Division,
June 27, 1945
No. 50302.
Protests 80472-K, etc., of Nippon Dry Goods Co. (San Francisco).

Opinion:
Opinion by
Tilson, J.
An examination of certain samples admitted in evidence showed that there is a plainly marked line of demarcation between the soles and the uppers. Based upon an examination of the samples and the record, the merchandise covered by protest 80472-K, described as item 23/4 "Embroidered Rayon Crocheted Baby Shoes," and the merchandise covered by protests 80569-K and 81152-K, described as item 23/76 "Hand Knitted Woolen Baby Shoes." was held properly dutiable at 35 percent under paragraph 1530 as claimed. Protests 83607-K, 83872-K, and 83-874-K, having been formally abandoned, were dismissed.