United States v. Globe Overseas Corp.

The merchandise involved in this appeal -was invoiced as “novelty sponges." It was described by the appraiser as “novelty rubber sponges in the form of dogs, Santa Claus, clowns, etc., in the opinion of this office suitable only for the amusement of children. ” It was returned by the appraiser, and assessed for duty by the collector, as toys, at 70 per centum ad valorem, under paragraph 1414, of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 1414. Dolls, and parts of dolls, doll heads, toy marbles, * * * and all other toys, and parts of toys, not composed of china,…