Revillon Frères v. United States

This case raised the question as to the proper classification of certain “pony skins” imported into the country at the port of New York and assessed for duty by the collector as “dressed furs on the skin,” at 20 per cent ad valorem under the provisions of paragraph 439 of the tariff act of August 5, 1909, which reads as follows:

439. Furs dressed on the skin, not advanced further than dyeing, but not repaired, twenty per centum ad valorem; manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, including plates, linings, and crosses, thirty-five per…