Chin & Co. v. United States

This appeal concerns the due classification for dutiable purposes of certain Chinese shoes imported at the port of San Francisco. Those, the classification of which is by the limitations of this record in controversy, are by the record stipulated to be “composed of leather and cotton and some vegetable'fiber other than cotton, and that the combined values of the cotton and other vegetable fiber exceeds the value of the leather, but that the leather exceeds in *125value any other single component.” They were.classified for dutiable purposes by the collector of customs at the aforesaid port under…