Feldheim v. United States

Rao, Judge:

The instant protest raises the question of the proper classification for duty purposes of certain books imported from England by mail. The books, entitled “Essays Presented to J. H. Hertz, Chief Rabbi” of Great Britain were *173classified under paragraph 1410 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T. D. 49753, as all other books, not specially provided for, and assessed with duty at the rate of 20 per centum ad valorem. It was claimed in the protest “that the books should be classified for duty at '734 % under paragraph 1410 as books of a…