Freund Mayer & Co. v. United States

Rao, Judge:

Certain paper napkins, imported from England, were classified by the collector of customs at the port of New York as manufactures of paper, not specially provided for, and assessed with duty at the rate of 35 per centum ad valorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930. A protest was duly filed against such classification and assessment, claiming that said merchandise is properly dutiable at only 30 per centum ad valorem, as paper, embossed, cut, die-cut, or stamped into designs or shapes, which is likewise provided for in said paragraph 1413.

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