Court Opinion

ID: 8751792
Source: CourtListenerOpinion
Date Created: 2022-11-26 11:30:22.585533+00
Date Added: 2024-06-11T17:01:00.275718
License: Public Domain

WHEELER, District Judge.
These Russian calfskins do not appear to be raw hides of cattle, under paragraph 437, Schedule N, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 192 (U. S. Comp. St. 1901, p. 1676), where they were assessed. If not “furs, undressed,” under paragraph 561, Free List,. § 2, c. 11, 30 Stat. 198 (U. S. Comp. St. 1901, p. 1683), nor “fur skins,” undressed, under paragraph 562 (U. S. Comp. St. 1901, p. 1683), they would seem to be either skins or hides *1007not specially provided for in that act, under paragraph 664, Free List, § 2, c. 11, 30 Stat. 201 (U. S. Comp. St. 1901, p. 1688), and free. The protest, which is questioned, appears to be well enough, according to U. S. v. Salambier, 170 U. S. 621, 18 Sup. Ct. 771, 42 L. Ed. 1167.
Decision reversed.