United States v. Illfelder

Certain small machines, invoiced at from $2.80 to $9 a dozen, described by a member of the importing firm as moving-picture machines, were imported at the port of New York. These were classified by the collector as toys, under paragraph 1414 of the Tariff Act of 1922, and were claimed by the importer to be dutiable under paragraph 228 of said act. There were other claims made in the protest, but these were neither urged here nor in the court below. The Customs Court sustained the protests under said paragraph 228, and the Government has appealed.

The competing paragraphs are as follows:

Par.…