United States v. Kaufman & Co.

Seal leather in the crust, imported at the port of New York, was classified by the collector of customs as bag leather and assessed for duty at 20 per centum ad valorem under the provisions of paragraph 1431 of the Tariff Act of 1922, which reads as follows:

1431. Chamois skins, pianoforte, pianoforte-action, playerpiano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather, finished, in the white or in the crust, and seal, sheep, goat, and calf leather, dressed and finished, other than shoe leather, 20 per centum ad valorem.

The importer protested that the…