United States v. Brown & Co.

The merchandise now in question is dressed leather ornamented upon its grain side with a diced effect, the leather being such as is used in making hat sweats.

The appraiser returned the merchandise as skivers, dressed, finished, and gauffred, subject to a primary duty of 15 per cent ad'va-lorem as "other leather,” and also to a cumulative duty of 10 per cent ad valorem as “gauffre leather” under the provisions of paragraph 451 of the tariff act of 1909. Duty was assessed upon the merchandise at the combined rate of 25 per cent ad valorem, in accordance with this return.

The importers duly filed…