United States v. Crabb

This merchandise was imported at Newark, N. J., and invoiced as “cylinder leather, 6 pieces, 6 by 7 inches.” It appears from the record, however, that the width stated on the invoice was incorrect and that the true dimensions were 6 feet 6 inches by two feet.

Duty was taken and classification made of the merchandise as “leather, tanned, n. s. p. f., at 15 per cent under paragraph 451.” *374The Board of General Appraisers, on protest duly made, reversed this decision of the collector and held the leather properly dutiable at the rate of 5 per cent ad valorem under the same paragraph as “band, bend,…