United States v. Parry

On the 29th of May, 1926, this court held that soccer football shoes, classified by the collector at the port of Chicago as equipment. *181for playing football, were shoes in chief value of leather and, therefore, entitled to free entry under paragraph 1607 of the Tariff Act of 1922. The judgment of the Board of General Appraisers sustaining the importer’s protest was, therefore, affirmed. United States v. Parry, 14 Ct. Cust. Appls. 172, T. D. 41696. On the 25th of June, 1926, the Government filed a petition for a rehearing and therein prayed the court to reconsider its decision on the ground…