Oxford University Press, N. Y., Inc. v. United States

KiNCHeloe, Judge:

This is a suit for the recovery of certain customs duty alleged to have been improperly assessed on an importation of unbound books described on the invoice as “O. B. English Verse.” The books were assessed with duty at 20 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom (T. D. 49753), effective January 1, 1939, as unbound books of other than bona fide foreign authorship. The claim is made by the plaintiff that the said books are either wholly, substantially wholly, or chiefly of bona fide foreign…