Sherrard v. United States

The merchandise involved in this case was imported under the tariff act of 1909, and consists of leather intended for use in the manufacture of razor strops.

The appraiser reported the leather to be "horse butts dressed and finished and ready to be cut into razor strops.” Return for duty was made as dressed leather under paragraph 451, and duty was accordingly assessed at the rate of 15 per cent ad valorem.

The importers protested against this assessment, and contended that thé leather was dutiable under paragraph 451 at 5 per cent ad valorem as rough leather, or alternatively at that rate as…