United States v. Downing

The importers made 144 entries of leather at the port of New York which were classified by the collector, variously, as calf, goat, and sheep leather, dressed and finished, other than shoe leather, under paragraph 1431 of the Tariff Actof 1922, which paragraph is asfollows:

Par. 1431. Chamois skins, pianoforte, pianoforte-action, player-piano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather, finished, in the white or in the crust, and seal, sheep, goat, and calf leather, dressed and finished, other than shoe leather, 20 per centum ad valorem.

The…