United States v. Badische

The importation in question in this case consists of books published by the Badische Anilin & Soda-Fabrik, a corporation engaged in the manufacture and sale of colors and dyestuffs. They, were assessed for duty under the general provisions for books in paragraph 416 of the tariff act of 1909. The importers protested and claimed that the books were entitled to free entry as "publications of individuals for gratuitous private circulation” under paragraph 517 of said act.

*529Paragraph 517 in full reads as follows:

Books, maps, music, engravings, photographs, etchings, bound or unbound, and charts,…