United States v. Lisk

This case involves the classification of some very small pieces of glass with coated backs, inclosed in paper frames, and having an appearance of miniature ladies’ boudoir hand mirrors.

The collector classified them as toys and levied a duty of 70 per centum ad valorem under paragraph 1414 of the Tariff Act of 1922. Division 1 of the Customs Court, with Mr. Justice Brown dissenting, ■ held that they should be classified under paragraph 230 of said act at 50 per centum ad valorem. Prom this judgment the Government has prosecuted an appeal to this court.

There was no brief or oral argument…