Blass Co. v. United States

Geaham, Presiding Judge,

delivered t¡b$ opinion of the court:

The importation in this case consists of leather gloves. They were classified for duty under paragraph 1433 of the tariff act of 1922, at $4 and $5 per dozen pairs, and, in addition, 50 cents per dozen pairs for each inch the gloves exceeded 12 inches in length. The Board of General Appraisers sustained the classification, and importer appeals.

The relevant portions of paragraph 1433 are as follows:

1433. Gloves made wholly or in chief value of leather, whether wholly or partly manufactured, shall pay duty at the following rates, the…