Japanese American News v. United States

Kincheloe, Judge:

The merchandise the subject of these suits consists of a certain book entitled “The Japanese American Directory.” Duty was levied thereon at the rate of 26 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930 as books not specially provided for. Plaintiff contends that it is either free of duty under the provision in paragraph 1630 of said tariff act for “Books * * * printed wholly or chiefly in languages other than English,” or dutiable at but 15 per centum ad valorem under paragraph 1410 of said tariff act as a book of bona fide foreign authorship.

An…