Wolf v. United States

This appeal involves the proper dutiable classification for customs purposes of .certain small, cheaply constructed phonographs, which were classified by the collector of customs at the port of New York as toys under paragraph 1414, Tariff Act of 1922.

*133The importers protested the said classification and the assessment of duty and claimed the merchandise to be dutiable under several paragraphs of the same act, but here rely upon the claim for classification under paragraph 1444 of said act as phonographs, or under paragraph 372 of said act as “all other machines or parts thereof.”'

The United…