Van Doorn v. United Statesq

Appellant appeals from the judgment of the Board of General Appraisers, which affirmed the assessment of duty at 15 per cent ad valorem under the provisions of paragraph 329 of the tariff act of 1913, on an importation of books entitled “Holland America.” The protest claims the merchandise to be free of duty under the provisions of paragraph 425 of the same act. The competing paragraphs in part are as follows:

329. Books of all kinds, bound or unbound, * * * not specially provided for in this section, 15 per centum ad valorem.

425. (Free list.) * * * Publications of individuals for gratuitous…