Germania Importing Co. v. United States

The merchandise involved in this case was imported under the tariff act of 1909 and was invoiced as "white glace wrapping paper.”

*30The appraiser reported that “the merchandise consists of super-calendered, grease-proof paper known as glassine or parchmyn paper. It is intended for use in wrapping greasy substances * * *.” The

importation was returned for duty as imitation parchment paper, and was accordingly classified as such, and assessed with duty at 2 cents per pound and 10 per cent ad valorem under paragraph 411 of the tariff act.

The importers duly filed their protest against the assessment,…