A. S. Gold & Bro., Inc. v. United States

Oliver, Chief Judge:

This case involves the classification of lambskin plates exported from China and entered at the port of New York. Duty was assessed on the merchandise at the rate of 35 per centum ad valorem under the provisions of paragraph 1519 (b) of the Tariff Act of 1930, which reads as follows:

Manufactures of fur (except silver or black fox), further advanced than dressing, prepared for use as material (whether or not joined or sewed together) including plates, mats, linings, strips, and crosses (except plates, mats, linings, strips, and crosses of dog, goat, and kid skins), if not…