Malmar Paper Co. v. United States

Rao, Judge:

Plaintiffs herein seek to recover duties alleged to have been illegally assessed upon various shipments of printing paper imported from Austria. The collector of customs at the port of New York classified said merchandise as uncoated printing paper and assessed duty thereon at the rate of one-fifth of 1 cent per pound and 5 per centum ad valorem, pursuant to the provisions of paragraph 1401 of the Tariff Act of 1930, as modified by the trade agreement with Canada, 74 Treas. Dec. 235, T. D. 49752, or the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. It is…