Nippon Yusen Kaisha v. United States

Kincheloe, Judge:

The merchandise here in question was returned by the appraiser as printed writing paper in sheets over 110 square *219inches in area, and was accordingly assessed for duty under the provision therefor in paragraph 1407 (a) of the Tariff Act of 1930, at the rate of 3 cents a pound and 25 per centum ad valorem. It is claimed to be dutiable at either 15 or 25 per centum ad valorem under the first part of paragraph 1410 of said act, reading as follows:

Par. 1410. Unbound books of all kinds, bound books of all kinds except those bound wholly or in part in leather, sheets or printed…