United States v. Buffalo Society of Natural Sciences

These were classified by the collector in each instance as manufactures of plaster of Paris, under paragraph 1440 of the Tariff Act of 1922, at 35 per centum ad valorem. The importer protested, claiming the goods to be free of duty under paragraph 1530, 1665, or 1658, or in the alternative, as unenumerated articles under paragraph 1459, as manufactures of papier-máché under paragraph 1303, or as manufactures of wax under paragraph 1438 of said act.

Said paragraphs 1440 and 1530 are as follows:

Pab. 1440. Manufactures of ivory or vegetable ivory, or of which either of these substances is the…