Davies v. United States

The merchandise consists of a series of miniature paper articles of various kinds, such as paper spectacles, trick cards and pictures, paper dominoes, etc. They are small, flimsy, imperfect, and nonen-*111durable. Excepting the spectacles, they have printed thereupon designations of their imitated use. .They were reported by the appraiser as "miniature paper toys of various kinds.” They were returned by the collector as reported by the appraiser, and assessed for duty at the rate of 35 per cent ad valorem under paragraph 431 of the tariff act of 1909 as “toys.” The importer, appellant here, makes…