Downing & Co. v. United States

Rolls of grass cloth imported at the port of New York were classified by the collector of customs as paper hangings composed of vegetable fiber and assessed for duty at 40 per cent ad valorem under that part of paragraph 1021 of the tariff act of 1922, which reads as follows :

Par. 1021. * * * manufactures of vegetable fiber other than cotton, or of which such fibers or any of them is the component material of chief value, not specially provided for, 40 per cent ad valorem.

The importer protested that the merchandise was dutiable either at 10 per cent ad valorem or at 1 cents per pound, plus 20…