Henry Pollak (Inc.) v. United States

This is an appeal from a judgment of the United States Customs Court.

Imported merchandise, consisting of hats in chief value of tissue paper, was assessed for duty by the collector at the port of New York as manufactures of paper at 35 per centum ad valorem under paragraph 1313 of the Tariff Act of 1922.

Par. 1313. Papers and paper board and pulpboard, including cardboard and leatherboard or compress leather, embossed, cut, die-cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes or other articles, plain…