Stern v. United States

The issue in this case is one of law only and is whether finished ladies’ hats made of goat leather, not goat skins with the fur or hair on, are dutiable as manufactures of leather, not specially provided for, under paragraph 1432 of the Tariff Act of 1922 as classified and assessed, or are dutiable under paragraph 1420 of the act as articles of wearing apparel composed of goat skins, not specially provided for, as claimed by the importer.

The relevant parts of the respective paragraphs are as follows:

Par. 1432. * * * manufactures of leather, rawhide, or parchment or of which leather, rawhide,…