Allum v. United States

This case involves pieces of dogskin sewn together in the form of rectangular mats, about 24 by 40 inches in size, the trade designation of which seems to be “dogskin mats” or “mats.”

No witnesses were called on behalf of the Government, while several testified for the importers. Upon the evidence the Board of General Appraisers found the merchandise to be—

Pieces of dogskin temporarily sewn together in the form of mats; * * * that the sewing of the pieces together is of a temporary character; that the mats are never used in the form in which they are imported; that the sewing of the pieces…