United States v. Park

This appeal concerns an importation at the port of New York of certain fancy boxes. Duty was levied under the provisions of paragraph 318 of the tariff act of 1913 as manufactures in chief value of silk. The importers made due protest, alleging, among other claims, that certain of the goods were paper-covered boxes and were more specifically and aptly provided for under paragraph 324 of that act, wherein it is claimed by protestant that the goods should be classified for duty as “all boxes of paper or papier-máché or wood covered with any of the foregoing papers or covered or lined with…