Manheimer v. United States

Rao, Judge:

The instant protest raises the question of the proper classification of an importation of filter paper in disks measuring 50 and 65 centimeters in diameter. The merchandise was assessed with duty at the rate of 5 cents per pound and 15 per centum ad valorem, as filtering paper, which is provided for in paragraph 1409 of the Tariff Act of 1930. It is the claim of the importer that the merchandise should have been assessed at only 30 per centum ad valorem, as-papers, shaped for boxes or other articles, under the provisions of paragraph 1413-of said act.

The material portions of the…