Tribune Publishing Co. v. United States

Rao, Judge:

We are here concerned with the question of the proper classification within the provisions of the Tariff Act of 1930 of an importation of 801 reels of printing paper invoiced as “Standard White Newsprinting Paper.” The collector of customs at the port of San Francisco, Calif., assessed duty upon this merchandise at the rate of 5 per centum ad valorem, plus one-fifth of 1 cent per pound, as uncoated printing paper, not specially provided for, 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.…