Joseph Rotberg & Co. v. United States

Wilson, Judge:

The merchandise covered by these protests consists of certain lddsldns and lambskins imported from Argentina in 1943. These importations were classified under paragraph 1519 (a) of the Tariff Act of 1930, as modified by T. D. 50504, as “dressed” fur sldns. The lddsldns were assessed with duty at the rate of 12% per centum ad valorem and the lambskins at 15 per centum ad valorem. Plaintiffs claim the merchandise is properly free of duty under the provisions of paragraph 1681 of the tariff act as “Furs and fur skins, not specially provided for, undressed.”

Counsel for the importer…