Marr Duplicator Co. v. United States

Dallingee, Judge:

These are suits against the United Spates, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of stencil paper. Duty was levied thereon at the rate of 30 per centum ad valorem under paragraph 1409 of the Tariff Act of 1930 as paper not specially provided for. It is claimed that said paper is properly dutiable at the rate of 5 cents per pound and 15 per centum ad valorem under paragraph 1405 of said act as surface-coated paper not specially provided for.

The sole issue, therefore, is…