Abercrombie & Fitch Co. v. United States

Watson, Judge:

The merchandise in the case at bar, invoiced as “Sheepskin Coats,” was manufactured by Morlands of Glastonbury, Somerset, England. It was classified under paragraph 1519(e) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, at the rate of 25 per centum ad valorem as articles manufactured wholly or in chief value of fur. Plaintiff claims the involved sheepskin coats properly classifiable at the rate of 15 per centum ad valorem under paragraph 1531 of said act, as modified by the Sixth Protocol of Supplementary Concessions to the…