Woolworth v. United States

The importers, F. W. Woolworth & Co., entered at the port of Boston certain merchandise consisting of paper boxes covered with embossed surface-coated paper. This merchandise was returned for duty by the collector of the port at the rate of 5 cents per pound and 30 per cent ad valorem, under paragraph 411 of the tariff act of 1909. The importers claim that the merchandise is properly dutiable at 45 per cent ad valorem under paragraph 418 of the act. On protest filed with the Board of General Appraisers, the assessment of the collector was affirmed, and the case is brought here for review.

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