United States v. Hori Bros.

The appellee imported, at the port of Los Angeles, certain articles entered as toys. These were classified by the collector as toys, undel the following provision in paragraph 1414, Tariff Act of 1922:

Par. 1414. * * * all other toys, and parts of toys, not composed of china, porcelain, parían, bisque, earthen or stone ware, and not specially provided for, 70 per centum ad valorem.

The importer protested, claiming them to be dutiable as swords, under paragraph 363 of said act, which is as follows:

Par. 363. Sword blades, and swords and side arms, irrespective of quality or use, wholly or in part…