Vandiver v. United States

The appellant in this case imported for the Palruba Manufacturing Co. a certain article of merchandise called “corkine.” The importation was returned by the proper customs officer as surface-coated paper and assessed for duty by the collector of customs at Philadelphia at 3 cents per pound and 20 per cent ad valorem under the provisions of paragraph 398 of the tariff act of 1897, which paragraph, in so far as it is material to the case, is as follows:

398. Surface-coated papers not specially provided for in this Act, * * * if printed, or wholly or partly covered with metal or its solutions, or…