Kahlen v. United States

The collector of - customs at the port of New York classified an importation of glazed paper as paper not specially provided for and *207assessed it for duty at 25 per cent ad valorem under the provisions of paragraph 402 of the tariff act of July 24, 1897, the material parts of -which paragraph read as follows:

402. Paper hangings and paper for screens or fireboards,. and all other paper not. specially provided for in this act, twenty-five per centum ad valorem; * * *.

The importer claimed that the merchandise was printing paper suitable for books and protested'that as such printing paper the…