Keller Co. v. United States

Paragraphs 1467 and 1651 of the Tariff Act of 1922 read as follows:

Par. 1467. — Waste, not specially provided for, 10 per centum ad valorem.

Par. 1651. — Rag pulp; paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp and flax waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for, including old gunny cloth, and old gunny bags, used chiefly for paper making, and no longer suitable for bags.

The collector assessed for duty, at 10 per centum ad valorem, under paragraph…