United States v. Hudson Forwarding & Shipping Co.

Paragraph 1431 of the Tariff Act of 1922 contains a provision imposing duty upon

* * * seal, sheep, goat, and calf leather, dressed and finished, other than shoe leather, * * *

at the rate of 20 per centum ad valorem.

There is no eo nomine provision for shoe leather in the act, but paragraph 1606 gives free entry to

* * * All leather not specially provided for; * * * leather, cut into shoe uppers, vamps, soles, * * * leather shoe laces, finished or unfinished.

Paragraph 1607 provides free entry for

Boots and shoes made wholly or in chief value of leather.

The only question in the case is whether or…