Weigert-Dagen v. United States

Mollison, Judge:

Each of these protests is directed against the assessment of duty by the collectors of customs at the ports of Laredo and St. Louis on “certain leather huaraches” at the rate of 20 per centum ad valorem under the provisions of paragraph 1530 (e) of the Tariff Act of 1930 which read as follows:

Par. 1530. * * *

sic # * * * sji sf;(e) Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for,. 20 per centum ad valorem; * * *.

The protest claim in each case is for duty at the rate of 10 per…