Hartmann Trunk Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, one judge dissenting, overruling the protest of appellant.

The question to be determined is whether certain merchandise, invoiced as “rawhide leather” is properly dutiable at the rate of 20 per centum ad valorem as bag or case leather under paragraph 1530 (b) (5) of the Tariff Act of 1930, as found by the Collector of Customs, or whether the goods should be held dutiable at the rate of 10 per centum ad valorem under paragraph 1530 (a) of the said act, or, in the alternative, whether they should have been…