Kung Chen Fur Corp. v. United States

OliveR, Chief Judge:

The merchandise before us consists of kidskin plates exported from China and entered at the port of New York. They were classified at 25 per centum ad valorem under paragraph 1519 (a), Tariff Act of 1930, as “* * * plates * * * of dressed * * * kid skins” and are claimed to be free of duty under the provisions of paragraph 1681, covering “Furs and fur skins, not specially provided for, undressed.” Defendant alternatively contends that these plates, if not dutiable under paragraph 1519 (a), are properly dutiable at 20 per centum ad valorem under paragraph 1558 as…