Case Name: Hensel, Bruckmann & Lorbacher v. United States
Court: United States Court of Customs and Patent Appeals
Jurisdiction: United States
Decision Date: 1917-01-16
Citations: 7 Ct. Cust. 388
Docket Number: No. 1698
Parties: Hensel, Bruckmann & Lorbacher v. United States
Judges: Before Montgomery, Smith, Barber, De Vries, and Martin, Judges.
Reporter: Court of Customs Appeals reports
Volume: 7
Pages: 388–388

Head Matter:
Hensel, Bruckmann & Lorbacher v. United States
(No. 1698).
Leather Cut to Forms — Picker Straps.
Strips oí leather designed to be manufactured into picker straps are not dutiable as manufactures of leather under paragraph 360, tariff act of 1913, or as nonenumer-ated articles manufactured in part under paragraph 385. They are admissible free of duty-as “leather,” paragraph 530. — Bahnsen & Co. v. United States and United States v. Bahnsen & Co. (7 Ot. Oust. Appls., 385; T. D. 36962), decided concurrently herewith, followed.
United States Court of Customs Appeals,
January 16, 1917.
Appeal from Board of United States General Appraisers, G. A. 7855 (T. D. 36164).
^Reversed.]
Comstock & Washburn for appellants.
Bert Hanson, Assistant Attorney General (Charles D. Laurrence, special attorney, of counsel), for the United States.
[Oral argument Oct. 12, 1916, by Mr. Washburn and Mr. Lawrence.]
Before Montgomery, Smith, Barber, De Vries, and Martin, Judges.

Opinion:
De Vries, Judge,
delivered the opinion of the court:
The merchandise and the material issues presented herein are the same as presented in Bahnsen & Co. v. United States and United States v. Bahnsen & Co. (7 Ct. Cust. Appls., 385; T. D. 36962), this day decided. Upon the authority of and for the reasons therein stated the decision of the Board of General Appraisers herein is reversed.