Ross Products, Inc. v. United States

Eao, Judge:

Tfie collector of customs at the port of New York invoked the provision for manufactures of paper, not specially pro*52vided for, in paragraph 1413 of the Tariff Act of 1930, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, and supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462, to assess duty at the rate of I7y2 per centum ad valorem upon an importation of articles described as model ships.

It is the contention of plaintiff that said merchandise is more properly provided for in paragraph 1403 of…