Summary

Goat Sheepskin Import Company v…

If an article does not, to a dealer, look like wool, cannot be used as wool, is not commercially known as wool, but, on the contrary, is bought and sold throughout the country as Mocha hair, and is so designated commercially by those dealing in it, it ought not to be classified as wool or made to pay duty as such, simply because it grows on a sheep.
Source: Wikisource

Goat Sheepskin Import Company v…

To adopt the claim of counsel eliminates all inquiry as to whether an article is wool or hair, and leaves simply the question whether it is to be found on what may be called the wool-bearing animals or on the alpaca or other like hair-coated animals. Some sheep are wool-bearing animals; therefore the hair on the skin of the Mocha sheep is wool and must be classified as such.
Source: Wikisource

Goat Sheepskin Import Company v…

It is not denied that the commercial designation of an article, which designation was known at the time of the passage of a tariff act, is the name by which the article should be classified for the payment of duty, and, as is stated, 'without regard to their scientific designation and material of which they may be made, or the use to which they may be applied.' Two Hundred Chests of Tea, 9 Wheat.
Source: Wikisource

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