Dejonge v. United States

The merchandise involved in this case consists of certain leathers imported by appellants from Russia, and invoiced as 100 hides of light red Malja, American grain, glaze.

Duty was assessed upon the importation at 15 per cent ad valorem as calfskins tanned and dressed, and also cumulatively at 10 per cent ad valorem as gauffre leather, all under paragraph 451 of the tariff act of August 5, 1909.

*464The importers protested against the assessment, and contended that the leathers were dutiable at but 15 per cent ad valorem as calfskins dressed and finished, or at that rate as bookbinders’ calfskins,…