United States v. Furuya

Appellee made an importation of English-Japanese dictionaries at the port of Portland, Oreg. These were classified by the collector under paragraph 1310 of the Tariff Act of 1922 as “printed books, leather bound, not chiefly foreign,” at 25 per centum ad valorem, and as “printed books, cloth bound, not chiefly foreign,” at 15 per centum ad valorem. The importer protested, claiming the books to be free as books printed chiefly in a foreign language, under paragraph 1529 of said act, or as unenumerated manufactured articles under paragraph 1459, or by similitude under paragraph 1460 thereof. On…