Absorbo Beer Pad Co. v. United States

Appellant has appealed here from a judgment of the Second Division of the United States Customs Court, one judge dissenting, which overruled appellant's protest and sustained the action of the Collector of Customs at the port of New York in assessing a duty of 30 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930 upon certain pulpboard imported from Germany. The importer, in its protest, claimed the merchandise to be classifiable under paragraph 1402, the pertinent portion of which reads as follows:

Par. 1402. * * * pulpboard, * * * not * * * embossed, printed, decorated or…