United States v. C. J. Tower & Sons

This appeal involves the classification, under the Tariff Act of 1930, of certain paper entered at Niagara Falls, N. Y. Two shipments are involved, one entered on January 8, 1934, the paper being invoiced as “67 rolls Std. Newsprint 15" White,” and the other entered on December 28, 1934, the paper being invoiced as “White Standard Newsprint 16 rolls 15".” The record shows that appellee imported the paper for the account of the Greater Buffalo Press, Inc.

The merchandise was classified by the collector and assessed with duty at 10 per centum ad valorem and one-fourth of 1 cent per pound under…