Arnhold & Co. v. United States

These are cross-appeals, on the part of importer and the Government, respectively, from a judgment of the United States Customs ■Court, holding certain dogskins dutiable by similitude to mats of dogskin, under paragraph 1420 of the Tariff Act of 1922, the full text of which reads:

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…