Border Brokerage Co. v. United States

Bao, Judge:

Tbe question which is presented for determination in this case is the proper dutiable classification of certain imported crepe paper in rolls. The collector of customs at the port of entry classified this merchandise within the eo nomine provision for crepe paper, valued at not more than 12% cents per pound, in paragraph 1404 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and, accordingly, applied the rate of 1% cents per pound and 3% per centum ad valorem in assessing duty thereon.

Plaintiff claims that said…