Democrat-Herald Publishing Co. v. United States

Rao, Judge:

There is involved in this case the question of the proper classification under the Tariff Act of 1930 of an importation of 72 reels of printing paper. This merchandise was classified by the collector of customs at the port of Portland, Oreg., as uncoated printing paper, and assessed with duty at the rate of one-fifth of 1 cent per pound and 5 per centum ad valorem, pursuant to the provisions of paragraph 1401 of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiffs claim the merchandise is entitled to entry free of duty as…