United States v. Borgfeldt

Babble,, Judge,

delivered the opinion of the court:

The question raised by the Government’s appeal here is whether certain music boxes were properly classified by the collector as toys under paragraph 1414 of the Tariff Act of 1922, or should have been classified as musical instruments under paragraph 1443 of the same act, as claimed by the importer and held by the Board of General Appraisers.

We quote the paragraphs:

Par. 1414. Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading matter other than letters,…