United States v. Mason Bros. & Co.

The merchandise entered consisted of fans made of tissue paper, and was assessed for duty under paragraph 410 of the tariff act of 1909 as articles composed wholly or in chief value of paper.

Relevant portions of paragraph 410 read as follows:

Papers commonly known as * * * tissue paper, * * * five cents per pound and fifteen per centum ad valorem * * *: Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made.

The…