United States v. Whelan

Certain paper invoiced as “standard newsprint paper,” imported through the port of Detroit, Mich., in rolls having a width of 15% *427inches, was classified by the Collector of Customs at that port under paragraph 1401, Tariff Act of 1930, and assessed with a duty of one-fourth of 1 cent per pound plus 10 per centum ad valorem.

The pertinent part of the paragraph reads:

Par. 1401. Uncoated papers commonly or commercially known as book paper, and all uncoated printing paper, not specially provided for, not including cover paper, one-fourth, of 1 cent per pound and 10 per centum ad valorem: * * *

Prote…