Michelin Tire Co. v. United States

The sole question in this case is as to the sufficiency of the protest. The merchandise in question is conceded to be dutiable under *284paragraph 451 of the tariff act of 1909, and it is also conceded that it falls within the description of that paragraph as band or belting leather, dutiable at 5 per cent ad valorem, and that it is processed by being cut into forms suitable for conversion into manufactured articles and thereby subject to an additional duty of 10 per cent. The paragraph in question reads as follows:

451. Band, bend, or belting leather, rough leather, and sole leather, Jive per…