Cliff Paper Co. v. United States

This case relates to an importation made on May 7, 1912, from Canada at the port of Niagara Falls, of 600 bundles of unbleached chemical wood pulp, which was manufactured in Canada from pulp wood cut on private lands.

The importation upon its exportation from Canada was free from any export charge or any prohibition or restriction of exportation and the right to like free exportation was possessed by the pulp wood from which the imported merchandise had been manufactured.

The entry was admitted free of duty by the collector in conformity with the interpretation which had been placed by the…