J. E. Bernard & Co. v. United States

Oliver, Chief Judge:

The merchandise in this ease consists of certain celluloid reindeer of various sizes which was assessed for duty under paragraph 1513 of the Tariff Act of 1930 at 1 cent each plus 50 per centum ad valorem as celluloid toys. The plaintiff claims that the merchandise is properly dutiable under paragraph 31 (b) (2) of the same act at the rate of 60 per centum ad valorem. The merchandise herein was invoiced as celluloid “toys.” The pertinent parts of the involved paragraphs are as follows:

Par. 1513. * * * dolls and toys, composed wholly or in chief value of any product…