John J. Coates Co. v. United States

Rao, Judge:

The protests listed in exhibit X, annexed to this decision and made a part hereof, which were consolidated for the purposes of trial, raise the question of the proper dutiable classification of certain paper, invoiced variously as “Safir Lampshade Parchment Paper,” “Lampshade Parchments,” “Lampshade Paper,” and “Lampshade Board.” This paper was alternatively classified either as uncoated paper, embossed, within the provisions of paragraph 1405 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, with the consequent…