Clements Paper Co. v. United States

Rao, Judge:

Tbis is an action to recover duties alleged to have been erroneously assessed against an importation of paper from Canada. The collector of customs at Memphis, Tenn., the port of entry, classified the importation within the provisions of paragraph 1409 of the Tariff Act of 1930, as modified by the trade agreement with Finland, 70 Treas. Dec. 369, T. D. 48554, as wrapping paper, not specially provided for, other than sulphate, and accordingly assessed duty thereon at the rate of 25 per centum ad valorem. The sole claim of the plaintiff in this suit is that the merchandise is…