Pressner v. United States

Oliver, Chief Judge:

The merchandise involved in the suit at bar consists in one instance of certain celluloid figures, approximately 6}i inches in height, imported from Japan, which appear on the invoice as item No. 6244 and are described therein as "Foot Ball Players.” They were assessed with duty under paragraph 1513 of the Tariff Act of 1930 at 1 cent each and 50 per centum ad valorem as celluloid “dolls.” The protest also involves certain merchandise consisting of celluloid figures, approximately 4 inches long by 2 inches high, also imported from Japan, which appear on the invoice as item…