United States v. Portenoy Co.

Woven or braided leather, imported at the port of New York, was classified by the collector of customs as a manufacture of leather, not specially provided for, and assessed for duty at 30 per centum ad valorem under that part of paragraph 1432 of the Tariff Act of 1922 which reads as follows:

1432. Bags * * * and manufactures of leather, * * * not specially provided for, 30 per centum ad valorem; * * *

The importer protested that the merchandise was leather, not specially provided for, and, therefore, exempt from duty under section 201 and paragraph 1606 of the free list, the pertinent parts of…