United States v. University of Chicago Press

Sixty copies of a book known as ‘‘ Medinet-Habu ” were entered at the port of Chicago for consumption, under the Tariff Act of 1930. The merchandise was classified by the collector at the port as books of American authorship, under paragraph 1410 of said act. The examiner afterward testified in the case, and stated that the return for classification was made under the provision of said paragraph 1410, “all other, not specially provided for.” It is stipulated in the case that the books are bound, but not in leather.

The importer protested, claiming that the imported merchandise was free of duty…