Gellman Bros. v. United States

Oliver, Chief Judge:

Celluloid dolls, assessed with duty at the rate of 1 cent each and 60 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930 as having a movable member or part, are claimed to be dutiable under the same paragraph at only 1 cent each and 50 per centum ad valorem, as not having any movable member or part.

Paragraph 1513, supra, so far as pertinent, reads as follows:

* * * dolls and toys, composed wholly or in chief value of any product provided for in paragraph 31, having any movable member or part, 1 cent each and 60 per centum ad valorem; not having any movable…