United States v. Dubied Machinery Co.

Leather strips from 32 to 48 inches long, with both sides beveled, were classified by the collector of' customs at the port of New York as manufactures of leather, dutiable at 40 per cent ad valorem under the provisions of paragraph 452 of the tariff act of 1909, which paragraph in part reads as follows:

452. Bags, baskets, * * * made wholly of or in chief value of leather, * * * and manufactures of leather, or of which leather is the component material of chief value, not specially provided for in this section, forty per centum ad valorem; * * *.

The importer protested that the merchandise was…