Seward v. United States

Montgomery, Presiding Judge,,

delivered the opinion of the court:

The importation involved in this case consists of dressed China kid skins sewed into the form of crosses. They were classified by the collector as a manufacture of fur dutiable at 40 per cent under paragraph 348 of the act of 1913.

The majority of the board found the facts upon which they predicated their decision as follows: (1) That there is a well-settled and generally recognized commercial distinction between goatskins and kid skins; (2) that goatksins are not imported sewed into the form of crosses; (3) that “crosses” and…