Bloomingdale Bros. v. United States

Smith, Judge,

delivered tbe opinion of the court:

Yarn made from the hair of the Angora rabbit, imported at the port of New York, was classified by the collector of customs as a manufacture of fur and assessed for duty at 40 per cent ad valorem under the provisions of paragraph 348 of the tariff act of 1913, which paragraph, in so far as pertinent,-reads as follows: •

348. * * * Manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, joined or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat skins, and…