United States v. Sheldon & Co.

The merchandise in this case was assessed for duty as a manufacture of catgut or whip gut at 25 per cent ad valorem under paragraph 462 of the act of August 5, 1909, which provides a duty of 25 per cent on “manufactures of * * * catgut or whip gut or. *422worm gut.” The protestant claimed free entry for the merchandise under paragraph 529 of the act which reads:.

Catgut, whip gut, or worm gut, unmanufactured.

The report of the appraiser, in answer to the protest, states that "the merchandise in question is cable made of gut to be used similarly to belting. These cables come in lengths of…