Tilge v. United States

This appeal involves the dutiable classification of skivers. The name designates the grain side of a sheepskin split in the pickled state, and subsequently tanned, dressed, and finished. While this portion of the sheepskin is designated as a “skiver,” which is generally used in the making of sweatbands for hats, pocketbooks, the linings of valises, and similar uses, the iimer half, when similarly tanned, dressed, and finished, is designated as a “flesher,” and is principally, if not exclusively, used in the making of chamois. Asheep-skin not split, but tanned, dressed, and finished, is known…