United States v. Lun Chong

The merchandise involved in this case consisted of two importations of Chinese shoes, returned by the appraiser as leather shoes, and assessed for duty under paragraph 451 of the act of 1909. The protest claimed the goods to be dutiable under paragraph 450 as shoes of chief value of leather made from hides of cattle of the bovine species. The protest was sustained, and the basic question pre*469sented on this record is whether there was support in the record for this finding. The collector’s action being presumptively correct, has that presumption been overcome by sufficient testimony in the…