Morilla Co. v. United States

Rao, Judge:

The-merchandise before the court in this case consists of handmade drawing paper. It was classified by the collector as handmade paper, and assessed with duty at the rate of 1%. cents, per pound and per centum ad valorem, pursuant to the provision for such paper in paragraph 1407 (a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. In protesting against the collector’s classification, plaintiff has claimed that the paper in question is drawing paper which, under the provisions of said paragraph 1407 (a), as…