LOEWENGART & CO. v. UNITED STATES

C.D. 2405; Protest No. 60/21284.

220 F.Supp. 576 (1963)

LOEWENGART & CO. v. UNITED STATES.

United States Customs Court, First Division.

June 24, 1963.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Joshua M. Davidson and David Serko, New York City, of counsel), for plaintiff.

John W. Douglas, Asst. Atty. Gen. (Alfred A. Taylor, Jr., and Mollie Strum, trial attys., New York City), for defendant.

Sharretts, Paley & Carter, New York City (Eugene F. Blauvelt, New York City, of counsel), as amicus curiae.

Before OLIVER, Chief Judge, and WILSON, Judge.


WILSON, Judge.

The merchandise in this case consists of a quantity of India-tanned goatskins, which had been subjected to a tanning process in India before exportation. The imported skins were classified under the provisions of paragraph 1530(c), Tariff Act of 1930, as "vegetable-tanned rough leather made from goat or sheep skins (including those commercially known as India-tanned goat or sheep skins)" and assessed with duty at 10 per centum ad valorem. The plaintiff...

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