Lynch v. United States

Rao, Judge:

The instant protest raises the question of the proper classification, under the Tariff Act of 1930, of certain articles invoiced as—

Twenty Cartons, Magazines

4000 Copies Bizarre

December Issue

The collector of customs assessed duty thereon at the rate of 20 per centum ad valorem, pursuant to the provisions of paragraph 1410 of said act, as modified by the trade agreement with the United Kingdom, 74 Treas. Dec. 253, T. D. 49753, as pamphlets other than those of bona fide foreign authorship. It was claimed in the protest that the merchandise is free of duty under paragraph 1726 of said…