United States v. Bosca, Reed, MacKinnon Co.

Hatfield, Judge,

delivered tbe opinion of tbe court:

This is an appeal from a judgment of tbe United States Customs-Court, First Division, bolding certain so-called “tanned cow bides” free of duty as leather, not specially provided for, under paragraph-1606 of tbe Tariff Act of 1922, rather than as bag, strap, or case leather, “finished, in tbe white or in tbe crust”, at 20 per centum ad valorem under paragraph 1431 of that act, as assessed by tbe collector at tbe port of Columbus, Ohio.

Tbe paragraphs in question read as follows:

Par. 1431. Chamois skins, pianoforte, pianoforte-action,…