Jack Schaefer, Inc. v. United States

Walker, Judge:

This case involves the classification for duty assessment purposes of certain articles which are described on the invoice as “football cases.” They were assessed with duty at the rate of 25 per centum ad. valorem under the provision in paragraph 1531 of the Tariff Act of 1930, as modified by the British Trade Agreement reported in T. D. 49753, for “manufactures of leather * * * or of which leather * * * is the component material of chief value, not specially provided for * * *” and are claimed to be properly dutiable at only 20 per centum ad valorem under the. provision in…