United States v. State Forwarding & Shipping Co.

BlaND,-Judge,

delivered the opinion of the court:

The appraiser’s answer to the protest in this case described the merchandise as "toy tennis balls * * * composed of various materials suitable only for the amusement of children. It was returned for duty as toys at 70 per centum ad valorem under paragraph 1414 of the act of 1922.”

The goods were invoiced as felt tennis balls. There is before us no sample of the merchandise taken from the importation, but at the hearing before the board illustrative Exhibit A was introduced, which is before the court, and consists of a purple-colored ball of light…