Worsdell & Co. v. United States

The collector of customs at the port of New York classified certain leathers imported into the country as leather not specially provided for and assessed it for duty at 15 per cent ad valorem under the provisions of paragraph 451 of the tariff act of August 5, 1909, the material parts of which are as follows: •

451. Band, bend, or belting leather, rough leather, and sole leather, five per centum ad valorem; dressed upper and all oilier leather, calfskins tanned or tanned and dressed, kangaroo, sheep and goat skins (including lamb and kid Skins) dressed and finished, other skins and…