United States v. Field

This is an appeal by the Government from the judgment of the Board of General Appraisers sustaining the importers’ protest to the collector’s classification of merchandise described as “tenpins and ninepins.”

A set of tenpins consists of ten wooden pins and three wooden balls. The pins are* 6 inches in height and from l}4 to 2 inches in width at the base. The balls are about 3 inches in diameter.

A set of ninepins consists of nine wooden pins and three wooden balls, of the same dimensions respectively as the tenpins.

The merchandise was assessed for duty by the collector, as toys, at 70 per cent…