United States v. Nippon Yusen Kaisha

Paper blotters on which was printed an advertisement of the “Nippon Yusen Kaisha,” otherwise known as the Japan Mail Steamship Co. (Ltd.), were classified by the collector of customs as manufactures of bibulous paper and assessed for duty at 30 per cent ad valorem under that part of paragraph 323 of the tariff act of 1913, which reads as follows:

323. Paper commonly known as copying paper, stereotype paper, bibulous paper, * * * and articles manufactured from any of the foregoing papers or of which such paper is the component material of chief value, 30 per centum ad valorem.

The importer…