Protests 36018-K of Advertising Corp. of America
United States Customs Court
1Opinion of the Court
Walker, Judge:
Certain pigskin leather was assessed for duty at the rate of 30 percent ad valorem under the provision in paragraph 1530 (d), Tariff Act of 1930, for “fancy leather.” It is claimed to be properly dutiable at 12)4 percent or 15 percent ad valorem under the provisions of paragraph 1530 (c) of the same act as modified by the Presidential proclamation reported in T. D. 44603 or the British Trade Agreement reported in T. D. 49753. The pertinent portions of these provisions read as follows:
Par. 1530. * * *(d) Leather of all kinds, grained, printed, embossed, ornamented, or decorated,,…
2Cases cited4 opinions
- Pustet v. United StatesCourt of Customs and Patent Appeals · 1926
- United States v. Smith & Co.Court of Customs and Patent Appeals · 1924
- United States v. HarperCourt of Customs and Patent Appeals · 1911
- United States v. MulhensCourt of Customs and Patent Appeals · 1913