Devoy v. United States

Pigskin and sheepskin leathers cut to form and ready for use as book backs were classified by the collector of customs at the port of New York as manufactures of leather not specially provided for, and accordingly they were assessed for duty at 40 per cent ad valorem under the provisions of paragraph 452 of the tariff act of 1909, which in part reads as follows:

452. Bags, * * * and manufactures of leather, or of which leather is the component material of chief value, not specially provided for in this section, forty per centum ad valorem; * * *.

The importer protested that the merchandise was…