C. S. Allen Corp. v. United States

Pord, Judge:

The two protests listed above bring before us for determination

the question of the proper classification of certain imported merchandise which was classified as articles of wax-coated paper under paragraph 1405 of the Tariff Act of 1930, and duty was levied thereon at the rate of 20 per centum ad valorem plus 5 cents per pound. Plaintiff claims said merchandise to be properly dutiable at only 15 per centum ad valorem plus 5 cents per pound, or at 15 per centum ad valorem plus 3 cents per pound, under the same paragraph.

The portion of said paragraph 1405 here material is as follows: