Pressner v. United States

Tilson, Judge:

The two suits listed above were filed by the plain tiffs seeking to recover certain sums of money alleged to have been illegally exacted as customs duties on imported merchandise. Duty was levied on the merchandise at 50 per centum ad valorem plus 1 cent each under paragraph 1513 of the act of 1930, as dolls composed wholly or in chief value of any product provided for in paragraph 31, not having any movable member or part. Plaintiffs claim the merchandise to be properly dutiable at 60 per centum ad valorem under paragraph 31 of the same act, as compounds of cellulose made into…