United States v. Ringk

The merchandise in question in this case consisted of “picker straps,” leather cut into strips about an inch wide and 30 to 36 inches in length, the use of which is as picker belts. It was assessed for duty under paragraph 451 as leather not specially provided for, cut into forms, at 25 per cent ad valorem. A protest was filed against this assessment, claiming that the merchandise is dutiable at 5 per cent or 15 per cent under paragraph 450, or, according to its component materials of chief value, under paragraph 481, or at the rate of 10 or 20 per cent ad valorem as provided under paragraph…