Simon v. United States

Rao, Judge:

Certain wallpaper sample books, imported from France, were classified by the collector of customs at the port of entry, as manufactures of paper, not specially provided for, and, accordingly, were assessed with duty at the rate of 17% 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.

Plaintiff herein contends that said merchandise consists of samples…