Court of Customs and Patent Appeals November 2, 1936, Customs Appeal 4007 (Japan Import Co. v. United States)

GRAHAM, Presiding Judge.

The appellant imported from Japan, under the Tariff Act of 1930 (19 U.S.C.A. § 1001 et seq.), at the port of New York, certain shoes with canvas tops and rubber soles, which were dutiable at 35 per centum ad valorem under paragraph 1530 (e), § 1, of said Tariff Act (19 U.S.C.A. § 1001, par. 1530 (e).