United States v. Bobbs-Merrill Co.

From a judgment of the United States Customs Court, Second Division, sustaining appellee’s protest against the action of the collector of customs in classifying for duty certain books for children, each of which is called “The Child’s Bible,” under paragraph 1310 of the Tariff Act of 1922, the Government has appealed to this court.

The importer in the protest claimed the goods to be free of duty under paragraph 1520 of said act.

The two competing paragraphs of said act, so far as pertinent to the issue at bar,.read as follows:

Par. 1310. Unbound books of all kinds, bound books of all kinds…