Wesley & Winter, Inc. v. United States

Rao, Judge:

The instant protest relates to two importations of crepe paper napkins which were classified by the collector of customs at the port of New York as manufactures of paper, not specially *25provided for. Duty was accordingly assessed thereon at the rate of 17J4 per centum ad valorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T. D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T. D. 52462. In its protest, plaintiff claimed that said…