United States v. Gresham

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from the judgment of the United States Customs Court.

Merchandise, consisting of rough tanned leather, was assessed for duty by the collector 'at the port of Cleveland, Ohio, as “bag and strap leather” at 20 per centum ad valorem under paragraph 1431 of the Tariff Act of 1922, which reads as follows:

Par. 1431. 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…