United States v. Bittel, Tepel & Eilers

I am inclined to the opinion that the words “japanned calfskins” in the section must be construed as meaning only such as are not upper leather, dressed or undressed. It appears from the finding of the Board that the article is commercially known as “patent leather,” and is, in fact, an upper leather.

The decision of the Board of General Appraisers is affirmed.