Martin & Bechtold v. United States

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

Merchandise, consisting of lithographic transfer paper used for transferring a drawing or design, from a lithographic stone to metal blanks, was assessed for duty by the collector as paper with coated surface or surfaces, not specially provided for, at 5 cents per pound and 15 per centum ad valorem under paragraph 1305 of the Tariff Act of 1922.

The importer protested, claiming that the merchandise' was properly dutiable under the provision in paragraph 1305 for “gummed papers,” not specially provided for, at only 5 cents per…