Rice & Co. v. United States

Walker, Judge:

Tbe merchandise involved in this suit is described on the invoices as “East India Partially Tanned Cow Hides,” and was assessed with duty by the collector of customs at the rate of 15 per centum ad valorem under the provision in paragraph 1530 (b) (4) of the Tariff Act of 1930 for “leather made from * * * kip skins * * The claim mainly relied upon by the plaintiff is one made by amendment to the protest to the effect that the imported merchandise is not leather but hides of cattle of the bovine species.proc- ' essed in some manner for preservation, but retaining their character…