Ellison v. United States

Merchandise invoiced as “buckskin strappings” and known also as “buckskin strippings,” composed of buckskin leather, and cut to form and size for use as inserts or pads on riding breeches, was assessed for duty by the collector at the port of Philadelphia at 30 per centum ad valorem as manufactures of leather, not specially provided for, under paragraph 1432 of the Tariff Act of 1922, which provides as follows:

Pae. 1432. Bags, baskets, belts, satchels, cardcases, pocketbooks, jewel boxes portfolios, and other boxes and cases, not jewelry, wholly or in chief value of leather or parchment, and…