United States v. M. Bernstein & Sons

This is an appeal from a judgment of the United-States Customs Court sustaining in part a protest of appellee against the classification and assessment for duty of certain merchandise by the collector of the port of New York.

The merchandise involved consists of dogskins, dressed. They were assessed for duty at 25 per centum ad valorem as “furs dressed on the skin” under the provisions of paragraph 1420 of the Tariff Act of 1922.

Several claims were made in appellee’s protest, but the one relied upon in the court below and here is the claim that the merchandise is dutiable by similitude to…