Keshishian & Co. v. United States

Alum-tanned lambskins were classified by the collector of customs as glove leather and were assessed for duty at 10 per cent ad valorem under that part of paragraph 259 of the tariff act of 1913, which reads as follows:

359. * * * glove leathers, 10 per centum ad valorem.

The importers protested that the importation was not glove leather and claimed that it was free of duty under that part of paragraph 530 of the tariff act which provides as follows:

PEEE list.

530. All leather not specially provided for in this section. * * *

The Board of General Appraisers overruled the protest and the importers…