Goldsmith's Sons v. United States

Graham, Presiding Judge,

delivered tbe opinion of the court:

These are consolidated cases arising out of protests 976858, 980467, and 980634. The material imported was classified by the collector in *70each case as football leather under paragraph 1431, Tariff Act of 1922, which is as-follows:

Chamois skins, pianoforte, pianoforte-action, playerpiano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather, finished, in the white or in the crust, and seal, sheep, goat, and calf leather, dressed and finished, other than shoe leather, 20 per centum ad valorem.

In each…