United States v. Border Brokerage Co.

The Government appeals from the judgment of the Customs Court, C.D. 2105, sustaining the importer’s protest that certain imported rolls of crepe paper should be classified as paper cut into strips under paragraph 1413, Tariff Act of 1930, rather than as crepe paper, eo nomine, under paragraph 1404 as classified by the collector.

The competing paragraphs are:

Assessed: Paragraph 1404 as modified by T.D. 51802:

Crepe paper, commonly or commercially so known, including paper creped or partly creped in any manner:

Valued at not more than 12% cents per pound . . . 1 per lb. and 3%% ad val.

Claimed:…