University of Chicago v. United States

Rao, Judge:

An importation from England of 50 copies of a book entitled “A Reverse Index of Greek Nouns and Adjectives,” herein-, after called “Reverse Index,” was classified by the collector of customs at the port of Chicago as books of other than bona fide foreign authorship, pursuant to the provisions of paragraph 1410 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Duty was accordingly assessed thereon at the rate of 10 per centum ad valorem. Plaintiff has protested said classification and assessment, claiming that by…