United States v. F. W. Woolworth Co.

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of so-called spring daggers, was assessed for duty by the collector at the port of New York as toys at 70 per *63centum ad valorem under paragraph 1513 of the Tariff Act of 1930, the pertinent part of which reads as follows:

* * * and all other toys, and parts of toys, not specially provided for, 70 per centum ad valorem. As used in this paragraph the term “toy” means an article chiefly used for the amusement of children, whether or not also suitable for physical exercise or for mental development. The…