Hygeia Antiseptic Toothpick Co. v. United States

The merchandise in question consists of certain paper, which was assessed for duty at 60 per cent ad valorem under the provisions *498of paragraph 459 of the tariff act of 1897 as cigarette paper. It is claimed by the appellant to be dutiable at 25 per cent ad valorem under paragraph 402 of that act as paper not specially provided for.

The Board of General Appraisers sustained the collector’s assess- ■ ment. Its finding, in substance, is that° the paper is like that in another case before it, in which case the paper was held dutiable as cigarette paper. This form of finding affords but little…