Caracul Fur Co. v. United States

The importation at bar consists of Exhibit 1, lambskin crosses, and Exhibit 2, lamb-leg crosses. They were assessed with duty at 40 per centum ad valorem as manufactures of fur, further advanced than dressing or dyeing, and sewed into crosses, under paragraph 1420 of the .Tariff Act of 1922, the pertinent portion of which reads:

Par. 1420. * * * manufactures of furs, excepting silver or black fox, further advanced than dressing and dyeing, prepared for use as material, joined or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat skins, and articles…