Knauth v. United States

The merchandise is invoiced as “dull black lining calf leather.” It was made from whole (not split) calfskins to be used for lining leather bags and is shown by the record to be tanned and dressed.

*59Duty was laid thereupon as “calfskins * * * • tanned and dressed,” under the provisions of paragraph 451 of the tariff act of 1909. The appellants protested and, their protest having been overruled by the Board of General Appraisers, appealed to this court, asserting that the goods are dutiable as “grain leather” under the ■proviso to paragraph 450, reading as follows:

450. * * * Provided, That on…