United States v. Louis Wolf & Co.

The imported merchandise involved in this appeal was invoiced as “Microscope set” and was by the Collectors of Customs at the *244ports of New York and Boston, assessed with, duty at the rate of 70 per centum ad valorem under paragraph 1513, Tariff Act of 1930, as toys chiefly used for the amusement of children.

Importer protested the said classification and assessment of duty, and among the claims made is the one sustained by the trial court and relied upon here that the merchandise should have been classified under paragraph 228 (b) of said act as microscopes and mountings therefor at 45 per…