G.R. No. L-4497, December 16, 1908

FACTS: Sprungli & Co. imported shoes made of lacquered canvas resembling patent leather. The Collector of Customs classified them as imitation patent leather under paragraph 222 of the Customs Law in conjunction with Rule 15. Sprungli & Co. contended they should be classified as “oilcloth shoes” under paragraph 349(c) or as “shoes of cowhide and similar leather and canvas” under paragraph 221.

ISSUE: Whether the Collector of Customs correctly classified the imported lacquered canvas shoes resembling patent leather as imitation patent leather under the Customs Law, or whether they should be classified as “oilcloth shoes” or “shoes of canvas.”

RULING: The classification by the Collector of Customs was affirmed. The court held that the shoes did not fall under paragraph 349(c) for “oilcloth manufactured into wearing apparel” nor did they fall directly under paragraph 221 due to the lacquer treatment significantly changing their appearance and use from simple canvas. Since there was no direct classification, Rule 15 (rule of assimilation) was properly applied, classifying them as imitation patent leather due to their resemblance.