United States v. Schmidt

Two parcel-post entries of merchandise made at the port of New York are involved in the case at bar. In one entry the goods are described as “dolls,” while in the other, they are designated as' “ dolls’ heads.” They were classified for duty by the collector under the specific provisions for dolls and doll heads in paragraph 1414 of the Tariff Act of 1922 at 70 per centum ad valorem. Various claims were made by the importer, namely, under paragraph 1440, as manufactures wholly or in chief value of plaster of Paris; under 1438 as manufactures wholly or in chief value of wax; under paragraph 214…