United States v. State Forwarding & Shipping Co.

CONCURRING OPINION

Smith, Judge:

Colored sheep skin, cut into rectangular forms and to a special size suitable for conversion into book covers, was classified by the collector at the port of New York as manufactures of leather and accordingly assessed for duty at 30 per centum ad valorem under that part of paragraph 1432, which reads as follows:

Par. 1432. Bags * * * and manufactures of leather * * * not specially provided for, 30 per centum ad valorem.

The importer protested that the merchandise was leather cut into forms suitable for conversion into manufactured articles and claimed that the…