Williams & Wilkins Co. v. United States

Tilson, Judge:

This suit against the United States seeks to recover the sum of $199.95 which the collector of customs assessed and collected on an importation of merchandise which he classified as “Books of foreign authorship” under paragraph 1410 of the Tariff Act of 1930, as amended by the trade agreement with the United Kingdom, T. D. 49753. The plaintiff claims the merchandise to be entitled to free entry under paragraph 1726 of the Tariff Act of 1930, as periodicals.

So far as here pertinent, paragraph 1726 reads as follows:

* * * periodicals; but the term “periodicals” as herein used shall…