Strype v. United States

The Collector of Customs at the port of New York classified certain Bristol board of the kinds made on a Fourdrinier or a multicylinder machine, as dutiable under paragraph' 1407, Tariff Act of 1930, and assessed the same with duty at 3 cents per pound and 15 per centum ad valorem. The importer protested said classification and assessment of duty, claiming the merchandise properly dutiable under various paragraphs of said tariff act, but relies here upon the claim that the same is dutiable at 30 per centum ad valorem under paragraph 1413 of said act as a “ * * * paper board * * * plate…