Oxford University Press, New York, Inc. v. United States

Kincheloe, Judge:

This is a suit against the United States brought by the plaintiff for the recovery of certain duty alleged to have been improperly assessed by the collector of customs at the port of New York on an importation of prmted books. According to the red-ink notation on the invoice, the examiner advisorily classified the merchandise in question as books of foreign authorship, in chief value of Bible paper, weighing between 10 and 20K pounds per ream, dutiable at 2 cents per pound plus 10 per centum ad valorem under paragraph 1404 of the Tariff Act of 1930, and the trade agreement…