United States v. Hatters' Fur Exchange

In 1905, the Hatters’ Pur Exchange imported into New York certain merchandise which was returned by the local appraiser as *199“fur not on the skin prepared for hatters’ use.” The collector assessed duty at the rate of 20 per cent ad valorem, under paragraph 426 of the tariff act of 1897, which provides that:

426. Furs, dressed on the skin but not made up into articles, and furs not on the skin, prepared for hatters’ use, including fur skins carroted, twenty per centum ad valorem.

The importer objected to the classification and assessment, claiming that the merchandise was dutiable under paragraph…