Loewengart v. United States

Wilson, Judge:

The merchandise in this case consists of a quantity of India-tanned goatskins, which had been subjected to a tanning process in India before exportation. The imported skins were classified under the provisions of paragraph 1530(c), Tariff Act of 1930, as “vegetable-tanned rough leather made from goat or sheep skins *2(including those commercially known as India-tanned goat or sheep skins)” and assessed with duty at 10 per centum ad valorem. The plaintiff protests the classification and claims that the merchandise is properly free of duty under the provisions of paragraph 1765 of…