United States v. Bernard

The merchandise involved in this appeal from the United States Customs Court consists of what is known as “Doctor West’s toothbrushes, hard.” They were classified and assessed as articles in chief value of collodion or celluloid (compounds of pyroxylin) under paragraph 31 of the Tariff Act of 1922 and are claimed by the appellee *173to be dutiable as toothbrushes under paragraph 1407 of the act. Inasmuch as there is no controversy that collodion or celluloid is a component material, that if it is the one of chief value the brushes were properly assessed, and that if not so it should have been…