Grace v. United States

Rao, Judge:

This action involves a consideration of two protests, consolidated for the purposes of trial, wherein is raised the question of the proper dutiable-status of several importations of paper from Peru. This merchandise was classified by the collector of customs at the port of Los Angeles as paper, not specially provided for, within the provisions of paragraph 1409 of the Tariff Act of 1930, and, accordingly, was assessed with duty at the rate of 30 per centum ad valorem.

*157It is the claim of plaintiffs herein that said paper is strawboard or straw paper, which is dutiable at the rate of…