H. Reeve Angel & Co. v. United States

Kincheloe, Judge:

This suit is for the recovery of certain customs duty alleged to have been improperly assessed on certain imported merchandise. The merchandise is invoiced as “Whatman” filter paper. It was returned by the examiner as “Filtering paper circles,” and was classified for duty by the collector as “paper cut or stamped into designs or shapes, etc.,” at 30 per centum ad valorem under that portion of paragraph 1413 of the Tariff Act of 1930, reading:

• Par. 1413. Papers and paper board and pulpboard, including cardboard and leatherboard or compress leather, embossed, cut, die-cut, or…