F. W. Myers & Co. v. United States

Kao, Judge:

An importation from Canada of culls and side runs of kraft wrapping paper was classified by the collector of customs as paper, not specially provided for, and assessed with, duty at the rate of 30 per centum ad valorem, pursuant to paragraph 1409 of the Tariff Act of 1930. It is claimed in this action that the collector erroneously assessed duty against this importation, and that, by reason of mutilation and other considerations, the merchandise is properly free of duty as paper stock, within the provision therefor in paragraph 1750 of said act.

The pertinent portions of the Tariff…