Winsor & Newton, Inc. v. United States

Kincheloe, Judge:

The merchandise the subject of this suit appears to have been returned by the appraiser as “color cards,” and was assessed for duty by the collector at the rate of 35 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930 as manufactures of paper not specially provided for. It is claimed to be dutiable under paragraph 1410 of said act either at 15 per centum ad valorem as printed matter of bona fide foreign authorship, or at 25 per centum under the same paragraph as charts, or at 5 cents per pound and 20 per centum ad valorem under paragraph 1405 of said act.

At…