Witcombe, McGeachin & Co. v. United States

Martin, Presiding Judge,

delivered tbe opinion of tbe court:

Tbe merchandise now upon appeal consists of designs in water colors on paper, intended to serve as models in tbe printing of wall paper and cretonnes in tbis country. They represent leaves, flowers, and similar objects, in more or less natural shapes and colors.

The collector assessed tbe merchandise with duty at the rate of 25 per cent ad valorem under tbe enumeration of manufactures of paper, in paragraph 332 of tbe tariff act of 1913.. The importers protested, claiming free entry under the provisions in paragraph 652 of tbe act for…