Esposito v. United States

Alum-tanned lambskins imported at the port of New York and classified by the collector of customs as glove leather, were assessed for duty at 20 per cent ad valorem under the provisions of paragraph 1431 of the tariff act of 1922, which paragraph reads as follows:

Par. 1431. Chamois skins, pianoforte, pianoforte-action, player-piano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather finished, in the white or in the crust, and seal, sheep, goat, and calf leather dressed and finished, other than shoe leather, 20 per centum ad valorem.

The importers…