Tilge v. United States

This case involves the dutiable classification of pieces of leather cut to form and ready to be sewed into men’s hats as sweatbands. *98It appears from the record that these articles are bought and sold in the trade as “hat sweats” and as such they are, after cutting to size, so far finished and complete that they are fit for immediate use in the manufacture of men’s hats.

The collector of customs at the port of New York classified the goods as manufactures of leather and assessed them for duty at 40 per cent ad valorem under the provisions of paragraph 452 of the tariff act of 1909, which…