United States v. Duratex Stencil Co.

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of stencil paper, was assessed for duty by the collector at the port of New York as paper, not specially provided for, at 30 per centum ad valorem under paragraph 13.09 of the Tariff Act of 1922, which reads as follows:

Par. 1309. Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs, 35 per centum ad valorem; hanging paper, not printed, lithographed, dyed, or colored, 10 per centum ad valorem; printed, lithographed, dyed, or colored, 1)4 cents per pound and 20 per centum…