Wanamaker v. United States

Finished wooden frames for tennis rackets, requiring only to be properly strung to constitute finished tennis rackets, were classified and assessed for duty by the collector under paragraph 410 of the Tariff Act of 1922.

*28We quote the relevant part thereof:

* * * manufactures of wood or bark, or of which wood or bark is the-component material of chief value.

Importer, protested the collector’s action, claiming classification-under paragraph 1402 of the act, which is as follows:

Boxing gloves, baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed,…