Carey & Skinner, Inc. v. United States

Rao, Judge:

A Canadian publisher shipped to its American distributor 328,965 copies of a pamphlet entitled “Super Duper Comics.” The collector of customs at the port of entry classified this merchandise as pamphlets of bona fide foreign authorship and, accordingly, assessed duty thereon at the rate of 7}í per centum ad valorem, pursuant to the provisions of paragraph 1410 of the Tariff Act of *2641930, as modified by the trade agreement with the United Kingdom, 74 Treas. Dec. 253, T. D. 49753.

Plaintiff concedes that the involved articles fit the description applied by the collector but claims…