Case: Protest 80472-K of Nippon Dry Goods Co. (San Francisco)
Abbreviation: Protest 80472-K of Nippon Dry Goods Co.
Decision Date: 1947-05-01
Docket Number: No. 51678
Citation: 18 Cust. Ct. 187
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 80472-K of Nippon Dry Goods Co. (San Francisco).
Judges: 
Pages: 187–187

Head Matter:
Before the Second Division,
May 1, 1947
No. 51678.
Protest 80472-K of Nippon Dry Goods Co. (San Francisco).

Opinion:
Opinion by
Tilson, J.
The record showed that item "23/4 200 dzs. Emfc'd Rayon Thread Crochet Baby Shoes" consists of footwear with a distinct line of demarcation between the upper and the sole. The Government submitted that this merchandise falls within the provisions of paragraph 1530 (e). Upon the established facts and following United States v. Kahn (13 Ct. Cust. Appls. 57, T. D. 40881) the claim of the plaintiff was sustained.