W. C. Sullivan & Co. v. United States

Oliver, Chief Judge:

The merchandise involved in this case is described on the invoice as “Cell. Baby Dolls on chenille stem,” which the collector classified under the provision in paragraph 1513 of the Tariff Act of 1930 for “Dolls * * * composed wholly or in chief value of any product provided for in paragraph 31, having any movable member or part,” carrying a duty assessment of 1 cent each and 60 per centum ad valorem. Plaintiff’s principal claim is that the merchandise, being equipped with a chenille stem, is something more than a doll, and that, therefore, it is properly classifiable…