Angel & Co. v. United States

So-called “extraction thimbles” imported at the port of New York were classified by the collector of customs as manufactures of paper, .not specially provided for, and assessed for duty at 35 per centum ad *20valorem under that part of paragraph 1313. of the Tariff Act of 1922 which reads as follows:

1313. * * * manufactures of paper or of which paper is the component material of chief value, not specially provided for, all the foregoing 35 per centum ad valorem.

The importer protested that the merchandise was either dutiable as filtering paper at 5 cents per pound and 15 per centum ad valorem…