United States v. Sheldon

The goods imported in this case consist of small revolving cellulose fans, operated by metal push-button mechanisms. The collector classified the same for duty at 60 per centum ad valorem as fans, in chief value of cellulose, under paragraph 31, Tariff Act of 1922, which is as follows:

31. Compounds o.f pyroxylin, of other cellulose esters or ethers, or of cellulose, by whatever name known (except compounds of cellulose known as vulcanized or hard fiber), in blocks, sheets, rods, tubes, or other forms, and not made into finished or partly finished articles, 40 cents per pound; made into…