United States v. Stone

The merchandise involved in this appeal was invoiced as “ tanned russet hides.” It was assessed for duty by the collector at 20 per centum ad valorem under paragraph 1431 of the Tariff Act of 1922, which provides as follows:

Par. 1431. Chamois skins, pianoforte, pianoforte-action, player-piano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather, finished, in the white or in the crust, and seal, sheep, goat, and calf leather dressed, and finished, other than shoe leather, 20 per centum ad valorem.

It is claimed to be free of duty under paragraph 1606 of the…