United States v. Palm

The merchandise here is lithographically printed decaleomanias, not in ceramic colors, backed with metal leaf. They were assessed for duty at 65 cents per pound under the provisions of paragraph 412 of the tariff act of 1909, and by the importers claimed to be properly dutiable thereunder at the rate of 40 cents per pound.

The pertinent provisions of the paragraph are as follows:

412. * * * Decaleomanias in ceramic colors, weighing not over one hundred pounds per thousand sheets on the basis of twenty by thirty inches in dimensions, seventy cents per pound and fifteen per centum ad valorem;…