Koken Barbers' Supply Co. v. United States

The merchandise in this case was imported under the tariff act of 1913. It was described by the appraiser as “leather, cut into forms, *395skived down, ready for use in razor strops,” and under this description it was assessed with duty at the rate of 30 per cent ad valorem as "manufactures of leather,” within paragraph 360 of tbe act.

The importers protested, claiming that the merchandise was free of duty as “leather not specially provided for,” within paragraph 530 of the act.

The protest was submitted upon testimony to the Board of General Appraisers. The board held that the merchandise whs hot…