United States v. Tausig

The appellees made eight entries of leather at the ports of New York and Newark, N. J. The appraiser, in entries Nos. 389663, 352674, 365967, 323977, 338206, and 345603, found the goods to be seal leather. Entry No. 70934 included goat leather, and entry No. 30216 included seal, pig and “elefant” leather. The goods in entries Nos. 389663, 352674, and 365967 were classified by the collector as seal leather, dressed and finished, other than shoe leather, under *423paragraph 1431 of the Tariff Act of 1922. In entries 323977, 338206 and 345603 it was classified, as shown by the appraiser’s report,…