United States v. Richter

The collector of customs at the port of New York classified certain dressed sheepskins, sewed into rectangular shapes, 64 inches long by *16830 inches wide, as manufactures of fur, and assessed them for duty at 35 per cent ad valorem under 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 centum ad valorem;…