Gold-Silver v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoice as “ ‘Sister Sue’ Girl Dolls (Pyroxlin),” which the collector assessed with duty at the rate of 1 cent each and 50 per centum ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930 for dolls “not having any movable member or part” and composed wholly or in chief value of a product provided for in paragraph 31. Plaintiff claims that the articles are not dolls, but are properly classifiable as articles in chief value of cellulose, not specially provided for, under paragraph 31 (b) (2), as modified…