United States v. M. Bernstein & Sons

DISSENTING OPINION

Bland and Gaerett, Judges:

The merchandise involved in this appeal consists of dogskins, dressed. They were assessed for duty at 25 per centum ad valorem as “Furs dressed on the skin,” under the provisions of paragraph 1420 of the Tariff Act of 1922. Appellee protested the classification, and the claim with which we are concerned here is that the merchandise was dutiable by similitude to plates and mats of dogskins under said paragraph 1420 at 10 per centum ad valorem.

*243Paragraph 1420 reads as follows:

Par. 1420. Furs dressed on the skin, excepting silver or black fox furs, not…