United States v. Rice

Certain merchandise invoiced as “cotton velvet animals as pin cushions” was assessed for duty by the collector at 70 per centum as “toys” under paragraph 1414 of the Tariff Act of 1922, which reads as follows:

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, numerals, or descriptive words, bound or unbound, and parts thereof, garlands, festooning and Christmas tree decorations made wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads, and all other toys,…