E. Dillingham, Inc. v. United States

Opinion

Restani, Judge:

This case involves classification for tariff purposes of various kinds of writing and printing paper imported from Canada between 1984 and 1987. United States Customs (“Customs”) classified the class of papers known as printing papers as coated printing paper under item 254.46, Tariff Schedules of the United States (“TSUS”) and assessed a duty at either 4%, 3.5%, 3%, or 2.5% ad valorem, depending upon the date of entry. Customs classified the writing grades of paper as coated writing paper under TSUS item 254.56 and assessed a duty at either 4.9%, 4.7%, or 4.4% ad…