Kraemer & Co. v. United States

The- present merchandise consists of 70,000 illustrations printed in colors upon individual sheets of surface-coated paper of the same *67size as the pages of certain standard magazines. The illustrations were imported for use as pages of a magazine named the “International Studio,” which is published in this country.

The collector assessed the illustrations with duty at 5 cents a pound and 30 per cent ad valorem as “prints not lithographed, on surface-coated paper,” under paragraph 411 of the tariff act of 1909.

The importers protested, claiming free entry of the importations under the provision…