Julius Forstmann & Co. v. United States

Mollison, Judge:

As originally enacted, paragraph 1531 of the Tariff Act of 1930 contained a provision for “belts * * * wholly or in chief value of leather.” At the time of importation of the articles at bar, the provision had been modified by the General Agreement on Tariffs and Trade, T. D. 51802, so that belts wholly or in chief value of leather (except reptile leather), designed to be worn on the person, were made dutiable at the rate of 17% per centum ad valorem, while belts wholly or in chief value of leather (except reptile leather), other than those designed to be worn on the person,…