R. J. Godwin's Sons v. United States

This is an appeal from a judgment of the United States Customs Court holding certain pictures, composed wholly or in chief value of paper lithographically printed, imported in wooden frames, dutiable as manufactures of wood at 33}j per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as assessed by the collector at the port of New York.

Appellant concedes that the frames were correctly classified by the collector. It claims, however, that the lithographic prints are separately dutiable as such at the appropriate rate under paragraph 1406 of that act.

Paragraph 412, and the…