Tice v. United States

Rao, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on an importation of certain magazines. Duty was levied thereon at the rate of 20 per centum ad valorem, pursuant to the provisions of paragraph 1410 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, 74 Treas. Dec. 253, T. D. 49753, as pamphlets other than those of bona fide foreign authorship. It was claimed in the protest that the merchandise is free of duty under paragraph 1726 of said…