United States v. Stewart Co.

The official sample of the merchandise here is a fancifully colored, hollow rubber ball, about 8 inches in diameter, with two pictures on the outer surface representing children at play. The importation consisted of similar balls varying in diameter from 5 to 8 inches.

They were classified by the collector as toys under paragraph 1414 of the tariff act of 1922, the relevant part of which we quote:

Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, * * * and all other toys, and parts of toys, not composed of china,, porcelain, parían,…