Loewenstein v. United States

This appeal involves a construction of subparagraphs (c) and (g) of paragraph 1530 of the Tariff Act of 1930, under the provisions of which sixteen dozen skins of ldd leather were assessed with duty by the collector at the port of New York at 25 per centum ad valorem. Said subparagraphs (c) and (g) read as follows:

Par. 1530 * * *(c) Leather (except leather provided for in subparagraph (d) of this paragraph), made from hides or skins of animals (including fish, reptiles, and birds, but not including cattle of the bovine species), in the rough, in the white, crust, or russet, partly finished,…