American Trading Co. v. United States

The merchandise involved in this case is concededly handmade paper weighing over 10 pounds to the ream. The appellant claims and the board found that it is also printing paper suitable for books. This is not denied by the United States.

The sole question is whether this paper is dutiable under paragraph 396 or under paragraph 401 of the tariff act of July 24, 1897. We insert here the material part of each paragraph.

■ 396. Printing paper, unsized, sized or glued, suitable for books and newspapers, * * *_

401. Writing, letter, note, hand-made, drawing, ledger, bond, record, tablet, and typewriter…