V. & F. W. Filoon Co. v. United States

McClelland, Presiding Judge:

The merchandise which is the subject of this protest is described on the invoice as “Rough Welting Kip Butts” and was assessed with duty by the collector of customs at the port of Boston at the rate of 15 per centum ad valorem under the following provision in paragraph 1530 (b) (7) of the Tariff Act of 1930-

Par. 1530. * * *.(b) Leather * * * made from hides or skins of cattle of the bovine species:

* * * * * * *(7) all other, rough, partly finished, finished, or curried, not specially provided for * *

The protest as originally drawn contains a claim for duty at the…