Douglas Paper Co. v. United States

Bao, Judge;

The merchandise in controversy in this case consists of toilet paper in rolls. It was classified by the collector of customs at the port of Seattle, Wash., as manufactures of paper, not specially provided for, within the provisions of paragraph 1413 of the Tariff Act of 1930 and assessed with duty at the rate of 35 per centum ad valorem. Plaintiffs have alleged that the collector’s classification is erroneous and assert the more appropriate application of the provision in said paragraph 1413, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D.…