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United States v. Allen Forwarding Co.

42 C.C.P.A. 33
Court of Customs and Patent Appeals·Decided May 27, 1954·No. No. 4796·Published

Opinion

JacKson, Judge,

delivered the opinion of the court:

The Government has appealed from a judgment of the United States Customs Court, First Division, given pursuant to its decision, C. D. 1540, sustaining a protest of appellee. It appears that the merchandise, the classification of which gives rise to the present issue, consists of leather described on the consular invoices which accompany the entries as “Plain Boarded Sides” and as “Black Sides.”

The Collector of Customs at the port of Philadelphia assessed duty against the importation at the rate of 15 per centum ad valorem under the provision of paragraph 1530 (d) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for “Leather * * * grained.” The merchandise was claimed by appellee to be properly dutiable at the rate of 12K per centum ad valorem under the provision of the said paragraph (b) (4) of the Act, as so modified, for “upper leather made from * * * kip skins; * * * not cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, shoes, or footwear.” The pertinent portions of the involved paragraph, as amended, read as follows:

[35]

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United States v. Allen Forwarding Co., 42 C.C.P.A. 33 (ccpa 1954).

42 C.C.P.A. 33 (United States v. Allen Forwarding Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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