Novelty Import Co. v. United States

Rao, Judge:

Certain items of imported merchandise, invoiced as hot mats, were assessed with duty at the rate of 15 cents per pound and 25 per centum ad valorem, pursuant to the provision in paragraph 1410 of the Tariff Act of 1930, for—

* * * views of any landscape, scene, building, place or locality in the United States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), occupying thirty-five square inches or less of…