Dutton v. United States

The merchandise in this case consists of books which were imported under the tariff act of 1913 and which were assessed with duty at the rate of 15 per cent ad valorem under the provision for “ books not specially provided for ” contained in paragraph 329 of the act.

The importers protested against the assessment, claiming free entry for the merchandise under the provision for “ all textbooks used in schools and other educational institutions,” in paragraph 426 of the same act.

The protest was overruled by the Board of General Appraisers, and the importers now appeal.

The following is a copy of…