St. Regis Paper Co. v. United States

Rao, Judge:

This test case involves the proper tariff classification of merchandise imported from West Germany in 1978 and known as "black calendared paper” or "Erfurt base paper.” The merchandise was classified by the Customs Service of the United States (Customs) under Tariff Schedule of the United States (TSUS) item 252.90 as "paper, not impregnated, not coated, not surface-colored, not embossed, not ruled, not lined, not printed, and not decorated: weighing over 18 pounds per ream: other, at a duty rate of 10 per cent ad valorem.

Plaintiff claims that the merchandise is properly…