Brunswick-Balke-Collender Co. v. United States

The mérch- ndise involved in this case consists of cue tips. It was assessed for duty as a manufacture of leather under paragraph 360 of the act of 1913. The importers protested, claiming free entry under various paragraphs, but have limited their discussion under claim for free entry to paragraph 530. The claim was also made, and L urged here, that if not free the merchandise is subject to duty at 15 per cent only, under paragraph 385, as an unenumerated manufactured article.

The evidence discloses that the merchandise consists of rounded leather tips, consisting of two kinds of leather, the…