United States v. John B. Stetson Co.

The appellee made two entries of imported leather at the port of Philadelphia under the Tariff Act of 1930. This leather was classified by the collector for duty as grained sheepskin leather under paragraph 1530 (d) of said act. The importer filed protest, covering both entries, making various claims therein; however, at the hearing before the United States Customs Court, all said claims were abandoned except the claim that the goods were properly dutiable under paragraph 1530 (c) of said act as “finished” leather. The protest was sustained by the trial court under said paragraph 1530 (c),…