American Customs Brokerage Co. v. United States

Maletz, Judge:

The problem in the present case is to determine the proper classification of merchandise described on the invoice as “Papier Mache Hawaiian Girl 5.” The articles were classified by the collector as dolls, composed in part of the fabrics enumerated in paragraph 1529(a) of the Tariff Act of 1930, and duty was assessed at 38 per centum ad valorem under paragraph 1513 of that act, as modified by T.D. 54108.1 Plaintiffs claim that the articles are not “dolls” within the meaning of paragraph 1513; that they are in chief value of papier mache; and that they -are, therefore, properly…