United States v. Meadows

■Barber, Judge,

delivered the opinion of the court:

The importation in this case consists of slippers composed of «ott'on and leather. They were assessed for duty at the rate of 50 per cent ad valorem under the provision for articles of wearing apparel of which cotton is the component material of chief value in paragraph 324 of the tariff act of August 5, 1909.

The appellees claim duty should have been taken at the rate of 10 per-cent ad valorem under paragraph 450 of the same act as shoes in chief value of leather made from hides of cattle of the bovine species.

The United States does not claim…