Philstan Trading, Ltd. v. United States

Rao, Judge:

During the months of June, July, and August 1953, there were imported into the United States two issues of a magazine printed and published in Canada, bearing the title “Man’s World.” The collector of customs at the port of entry classified this material as printed matter, other than of bona fde foreign authorship, and, accordingly, assessed duty thereon at the rate of 10 per centum ad valorem, pursuant to the provisions of paragraph 1410 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739.

Plain…