Transport Co. v. United States

Merchandise consisting of kid skins with the fur on, dyed and dressed, was assessed for duty by the collector at 25 per centum ad valorem under the first provision of paragraph 1420 of the Tariff Act of 1922. The paragraph reads as follows:

Par. 1420. Furs dressed on the skin, ■ excepting silver or black fox furs, not advanced further than dyeing, 25 per centum ad valorem; plates and mats of dog and goat skins, 10 per centum ad valorem; manufactures of furs, excepting silver or black fox, further advanced than dressing and dyeing, prepared for use as material, joined or sewed together,…