Whitman Publishing Co. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain water color paintings which were classified as manufactures of paper and assessed with duty at the rate of 35 per centum ad valorem under paragraph 1413 of the Tariff Act of 1930. The plaintiff claims that the articles are dutiable at 15 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930 as amended by trade agreement. The tariff provisions involved read as follows:

Par. 1413. * * * manufactures of paper, or of which paper is the component…