Crown Willamette Paper Co. v. United States

The appellant appealed to this court from a judgment of the United States Customs Court which overruled the protest and approved the classification by the collector of certain paper as dutiable under paragraph 1301 of the Tariff Act of 1922. In the protest it was claimed by appellant that the merchandise was free as “standard newsprint *432paper” under paragraph 1672 of said act. The pertinent parts of the provisions of the statute under consideration are as follows:

Par. 1301. Printing paper, not specially provided for, one-fourth of 1 cent per pound and 10 per centum ad valorem: * * *.

Par. 1672.…