Abercrombie & Fitch Co. v. United States

WalKer, Judge:

Tbis is a suit against the United States arising at the port of New York for the recovery of money claimed to have been improperly exacted as customs duties on an importation of moccasin-type slippers made of sealskin. Duty was assessed thereon by the collector at the rate of 50 per centum ad valorem under the provision in paragraph 1519 (e) of the Tariff Act of 1930 for “articles * * * manufactured * * * wholly or in chief value of fur, not specially provided for.” They are claimed by plaintiff to be properly dutiable at the rate of 35 per centum ad valorem under the provision…