United States v. Redden

Barber, Judge,

delivered tbe opinion of the court:

The merchandise, the classification of which is subject to protest here, is leather. The typical exhibit is in the form of a large entire hide taken from an animal of the bovine species. This hide has been *225subjected to certain tanning processes, which, have left the leather smooth on one side and rough on the other.

The question is whether it shall be classified and assessed for duty at 20 per centum ad valorem under paragraph 1431 of the Tariff Act of 1922, as claimed by the Government, or be given free entry under paragraph 1606 of the act, as…