Rosenberg v. United States

Oliveb, Chief Judge:

The merchandise in the case at bar consists of five cases of dressed alligator leather imported from Argentina, which was entered for consumption on May 31, 1945. At the time of entry, estimated duty was deposited under paragraph 1530 (c) of the Tariff Act of 1930, at the rate of 10 per centum ad valorem for leather imported to be used in the manufacture of footwear. In the liquidation of the entry, however, duty was assessed on the merchandise at *296the rate of 25 per centum ad valorem by reason of the failure of the importer to produce an affidavit of use of the leather in…