Carey & Skinner, Inc. v. United States

Johnson, Judge:

The merchandise at issue in this case consists of “Hair-on Calf Leather” imported from Holland Landing, Ontario, Canada. Duty was assessed thereon at the rate of 20 per centum ad valorem as a nonenumerated manufactured article under the provisions of paragraph 1558 of the Tariff Act of 1930. The plaintiff claims that the leather is properly dutiable at 10 per centum ad valorem under paragraph 1530 as garment leather, or at 12% per centum ad valorem under said paragraph as leather used in the manufacture of shoes. By way of amendment of the protest, it was further claimed that…