Kleiner v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of sheepskin leather. At the time of importation of the leather here involved, paragraph 1530 (c) of the Tariff Act of 1930, as modified by the British Trade Agreement, T. D. 49753, so far as pertinent, read as'follows:

Leather (except leather provided for in subparagraph (d) of paragraph 1530, Tariff Act of 1930), in the rough, in the white, crust, or russet, partly finished, or finished:

If made from sheep or lamb skins:

Imported to be used in the manufacture of boots, shoes, or footwear * * *, 10% ad val.

Other, not including…