United States v. Bernard

The articles which are the subject of litigation here were entered for consumption as musical instruments. They were returned for duty by the collector as toys, at 70 per centum ad valorem under paragraph 1414 of the Tariff Act of 1922, which is as follows:

1414. Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading matter other than letters, numerals, or descriptive words, bound or unbound, and parts thereof, garlands, festooning and - Christmas tree decorations made wholly or in chief value of tinsel wire, lame…