Noonoo v. United States

WilsoN, Judge:

The merchandise in the case at bar covers certain sheepskins and goatskins imported from Iraq, Iran, Lebanon, and Syria, which were classified under paragraph 1530 (c) of the Tariff Act of 1930 at the rate of 10 per centum ad valorem as “vegetable-tanned rough leather made from goat or sheep skins (including those commercially known as India-tanned goat or sheep skins).” Plaintiffs contend that said merchandise should be held properly free of duty under paragraph 1765 of the act as “Skins of all kinds, raw, and hides not specially provided for.”

At a pretrial conference, the…