Loewengart v. United States

Loewengart, importer of several shipments of goatskins from India, appeals from the judgment of the Customs Court, 51 Cust. Ct. 1, C.D. 2405, overruling its protest against the collector’s classification of the goods under paragraph 1530 (c) of the Tariff Act of 1930 as “vegetable-tanned rough leather made from goat or sheep skins (including those commercially known as India-tanned goat or sheep skins),” dutiable at 10 per centum advalorem. The protest claimed classification *79under tbe free provisions of paragraph 1765 as “Skins of all kinds, raw, and bides not specially provided for.”1

Tbe…