Slazengers, Inc. v. United States

Oliver, Chief Judge:

This case relates to certain leather gloves that were assessed with duty at appropriate rates, according to length and type of construction, provided in paragraph' 1532 (a) of the Tariff Act of 1930, as modified. Plaintiff claims that these gloves are properly dutiable at the rate of 15 per centum ad valorem under the provision for “equipment” in paragraph 1502 of the Tariff Act of 1930, as modified by T. D. 51802 which modified paragraph, so far as pertinent, reads as follows:

*339Boxing gloves, footballs, tennis balls, golf balls, * * * and all clubs, rackets, bats, golf…