Absorbo Beer Pad Co. v. United States

Kincheloe, Judge:

This is a suit brought by the Absorbo Beer Pad Co., Inc., against the United States for the recovery of certain duty alleged to have been improperly assessed on the imported merchandise. The merchandise, as imported, consists of pulpboard in sheets. It was returned by the examiner as embossed on both sides, and was assessed for duty by the collector at 30 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930, which provides, among other things, for “pulpboard * * * embossed, printed, or decorated or ornamented in any manner.” It is claimed to be dutiable at…