George C. Whitney Co. v. United States

Imported lithographed valentines were classified by the collector of customs at the port of Boston as greeting cards with text or greeting and assessed for duty at 45 per centum ad valorem under that part of paragraph 1310 of the Tariff Act of 1922 which reads as follows:

1310. * * * greeting cards, including those in the form of folders and booklets * * * with text or greeting, 45 per centum ad valorem * * *.

The president and treasurer of the importing company, without the aid of counsel, protested against the classification of the collector and claimed that the goods were not greeting cards…