Cauvigny Brush Co. v. United States

The Cauvigny Brush Co., appellant, imported certain combs, boxes, and handles, which, it is admitted, were made wholly of pyroxy-*119lin or celluloid. They were assessed for duty under paragraph 17 of the tariff act of August 5, 1909, at 65 cents per pound and 30 per cent ad Valorem.

Paragraph 17 of the act of 1909 reads as follows:

17. Collodion and all compounds oí pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, forty cents per pound; if in blocks, sheets, rods, tubes, or other forms, not polished, wholly or partly, and not made up into finished or partly…