Smith v. United States

Rao, Judge:

Certain imported merchandise was assessed with duty at the rate of one-fifth of 1 cent per pound and 5 per centum ad valorem, as uncoated printing paper, pursuant to the provisions of paragraph 1401 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff contends that the involved paper is entitled to free entry as standard newsprint paper, as provided for in paragraph 1772 of said act.

The respective tariff provisions read as follows:

Paragraph 1401, as modified by T. D. 51802, supra:

Uncoated papers commonly or…