United States v. Davies Co.

Lamb pelts imported at the port of New York were classified by the collector of customs as lambskins with the wool on. The skins were admitted free of duty under paragraph 603 of the tariff act of 1913, and the wool on the skins was assessed for duty at 15 cents per pound under paragraph 18 of the emergency tariff act of 1921 as unwashed clothing wool. Paragraph 603 of the act of 1913 and the material parts of paragraph 18 of the emergency tariff act are as follows:

603. Skins of hares, rabbits, dogs, goats, and sheep, undressed.

18. Wool, commonly known as clothing wool, including hair of the…