Brager-Larsen v. United States

Oliver, Presiding Judge:

Silver or black fox furs or skins are subject to duty under paragraph 1519 (c) of the Tariff Act of 1930. The trade agreement with Canada (T. D. 49752), effective January 1,1939, fixed this rate of duty at 37% per centum ad valorem.

This suit involves fox furs or skins classified as silver fox by the collector at the port of New York.

These furs, imported from Norway in December 1939, are claimed by plaintiff to be free of duty under the provision of paragraph 1681 for fúrs and fur skins, not specially provided for, undressed. That they are undressed is conceded by the…