United States v. James P. Heffernan Paper Co.

Certain paper, sold in Austria and imported at the port of New York, was assessed for duty by the collector at the rates shown in the appraiser’s answer to the protest, which is as follows:

The merchandise is described as printing paper and consists of printing paper which, in the opinion of this office, is not made in accordance with the requirements of T. D. 39778 and T. D. 39860. It was accordingly returned for duty as printing paper, at yi cent per lb. and 10% ad val. under par. 1301, Act of 1922.

Importer protested the classification, claiming the merchandise to be free of duty as…