Bahnsen v. United States

These importations were made from Germany and invoiced as “schlagriemen,” which, translated, means “straps.” They consist of cow leather, chrome cured, strips or straps about 1 inch in *386width and varying in length from 30 to 36 inches. It appears from the record (pp. 9 and 10) that the cutting into strips is to segregate and collect together for importation those parts of the leather hide suitable for the intended use and to thereby avoid excessive waste. These were imported to be made into picker straps. The appraiser in his answer to protest thus appropriately describes them:

The merchandise…