Bendix Paper Co. v. United States

The application of paragraph 324 of the tariff act of 1913 to the importations here is the only question involved.

It provides among other things as follows: (1) For “papers wholly or partly covered with metal leaf or with gelatin or flock, papers with white-coated surface or surfaces,” a duty of 25 per cent ad valorem; (2) for “papers with coated surface or surfaces suitable for covering boxes, not specially provided for,” 40 per cent ad valorem; and (3) for “all other paper with coated surface or surfaces not specially provided for in this section; uncoated papers, gummed, or with the…