Pantasote Co. v. United States

This case comes up by transfer from the United States Circuit Court for the Southern District of New York.

This merchandise, described in the appraiser’s return as millboards, -is imported, first, rectangular sheets or boards, 2 feet by 4 to 6 feet by 12; second, similar boards glued or joined together t'o make greater dimension of surface; third, similar boards bent or curved to a concave form. They were assessed for duty as manufactures of paper at 35 per cent ad valorem under the provisions of paragraph 407 of the tariff act of 1897. The importer claims they are properly *48dutiable under…