Draeger Shipping Co. v. United States

Fur plates made of kidskins, imported at the port of New York, were classified by the collector as manufactures of furs further advanced than dyeing or dressing and prepared for use as material. The goods were accordingly assessed for duty at 40 per centum ad valorem under that part of paragraph 1420 of the Tariff Act of 1922 which reads as follows:

1420. * * * manufactures of furs, excepting silver or black fox, further advanced than dressing and dyeing, prepared for use as material, joined, or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat…