Germania Importing Co. v. United States

The merchandise now in question was classified by the collector as “tissue paper,” and accordingly was assessed with duty at the rate of 30 per cent ad valorem under paragraph 323 of the tariff act of 1913.

The importers protested against the classification, claiming assessment of the merchandise at the rate of 25 per cent ad valorem as “ wrapping paper, not specially provided for,” under paragraph 328, or alternatively at 25 per cent ad valorem as “ all papers * * * not specially provided for,” under paragraph 332 of the same act.

The Board of General Appraisers overruled the protest, and the…