Kleinberger v. United States

It will be noted that the only two items which may be considered as evidence in the record are the appraiser’s answer to the protest and the official sample. The decision of the court holds that the article is not a manufacture of leather under paragraph 1432, but is bag .leather under paragraph 1431, and that *577it is not leather cut into forms suitable for conversion into manufactured articles under paragraph 1606.

While the opinion of the court might reflect the idea that the article is not a manufactured article for the reason that it is not completed, I feel sure the court would not have so…