United States v. American Express Co.

This is an appeal from a judgment of the United States Customs Court, Second Division, holding certain “paper strips” or “film separators” dutiable as parts of cameras, not specially provided for, at 20 per centum ad valorem under paragraph 1551 of the Tariff Act of 1930 as claimed by the importer (appellee), rather than as manufactures of paper, not specially provided for, at 35 per centum ad valorem under paragraph 1413 of that act as assessed by the collector at the port of New York.

*88The pertinent parts of the paragraphs in question read:

Par. 1413. * * * manufactures of paper, or of which…