Knauth v. United States

This appeal concerns what is admitted to be printed paper advertising cards, with the outline of a picture die cut into them after the manner of a stencil. They were classified for dutiable purposes under the proviso to paragraph 415 of the tariff act of August 5,1909, which reads as follows:

Provided, That paper embossed, or cut, die-cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes, plain or printed but not lithographed, and not specially provided for in this section, shall be dutiable at thirty-five…