United States v. Heckman

The importation in question of raw Australian sheepskins with the wool on, was made at the port of Boston in 1908, and consists of two lots of skins, one containing 12 bales and the other 25 bales. The appraiser reported that on the 12-bale lot the wool was about an inch in length and on the 25-bale lot about three-quarters of an inch. These skins were assessed for duty by the collector under paragraph 360 of the tariff act of 1897 as “wools on the skin,” and were claimed by the importers to be entitled to free entry under paragraph 561 of the same act as “furs, undressed,” or under paragraph…