Doulton & Co. v. United States

Rao, Judge:

Certain imported printed matter was assessed with duty at the rate of 5 per centum ad valorem, by virtue of the provision in paragraph 1410 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for printed matter of bona fide authorship.

Plaintiff does not dispute the inherent character of the instant merchandise as printed matter of bona fide foreign authorship. It is contended, however, that said merchandise consists of advertising material, which is entitled to free entry by virtue of the provisions of paragraph…