B. Westermann Co. v. United States

Kincheloe, Judge:

This is a:suit against the United States arising at the port of New York for the refund of certain customs duties alleged to have been improperly exacted on a certain importation of 1,600 books entitled “The Melliand.” Duty was levied thereon at the rate of 15 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930 as books of bona-fide foreign authorship, not bound in leather. It is claimed by plaintiff that said merchandise is properly entitled to free entry under the provision in paragraph 1629 of said act for “publications of individuals for gratuitous…