Kung Chen Fur Corp. v. United States

Oliver, Chief Judge:

This case concerns the classification of ldd-skin plates exported from China and entered at the port of New York, *267Tbe merchandise was classified as plates of dressed kidskins, and assessed with duty either at 25 per centum ad valorem under paragraph 1519 (a) of the Tariff Act of 1930, as originally enacted, or at 12% per centum ad valorem under said paragraph, as modified by the trade agreement with Argentina, T. D. 50504.

Plaintiff claims that the merchandise is free of duty under paragraph 1681 of the Tariff Act of 1930, which provides for “Furs and fur skins, not…