United States v. F. W. Myers & Co.

Forty-nine rolls of paper were imported from Canada into .the-United States on February 3, 1934. The collector classified the same under the provision of paragraph 1401, Tariff Act of 1930, as “all', uncoated printing paper, not specially provided for”, and assessed duty at one-fourth of 1 cent per pound and 10 per centum ad valorem,.

*466In appellee’s protest it was claimed that the said merchandise was properly entitled to entry free of duty under paragraph 1772 of said act as “Standard newsprint paper.”

The United States Customs Court, Second Division, sustained the protest of the appellee and…