Pitman Publishing Corp. v. United States

Rao, Judge:

The Pitman Publishing Corporation imported from Canada several thousand sets or collections of blank sheets of ledger paper punched with holes for use in loose-leaf binders. The sets consisted variously of 16, 36, or 60 sheets of paper, with either one or two similarly punched printed sheets of what was described on the invoices as “#101 Polder Stock” serving as a front cover and one or two blank sheets of said “#101 Folder Stock,” also punched with holes, serving as a back cover. Accompanying each set of individual sheets and covers and enclosed therewith in a printed kraft…