Kaufmann & Co. v. United States

The merchandise involved in the present case consists of unsplit sealskins, which are tanned but not dressed or finished. The merchandise as imported is in an unfinished condition and is unfit for immediate use. After importation it is subjected to various processes *118of treatment, whereupon it is used in the manufacture of suit cases, traveling bags, and like articles.

The collector assessed the articles with duty at 15 per cent ad valorem under the provision for “all other leather,” contained in the second clause of paragraph 451 of the tariff act of 1909.

The importers duly protested, claiming…