Rice & Co. v. United States

Walicee, Judge:

When this case was called for trial at the port of Boston it was agreed between counsel to submit it for decision on the record in the case of V. & F. W. Filoon Co. v. United States, decided October 14, 1939, and reported in 3 Cust. Ct. 189, C. D. 230, and that record was accordingly incorporated as part of the record in the case at bar.

The merchandise consists of leather in the rough, imported from India, and is described in the invoice, and is known as, rough welting kip butts. There does not seem to be any dispute that the leather as imported is material for use in the…