A. C. Lawrence Leather Co. v. United States

Cole, Judge:

■ Fifty-three bales of sheep skins from Peru were imported by plaintiff, a corporation engaged in converting raw skins and hides into leather. The merchandise was classified as wool on the skin under paragraph 1102 (b) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1102 (b)), and assessed with duty on the basis of a clean content of 23 per centum, at the rate of 32 cents per pound. Plaintiff claims the importation is free of duty either under paragraph 1765 of the Tariff Act of 1930 (19 U. S. C. § 1201, par. 1765) as raw skins, not specially provided for, or under the…