Tuska, Son & Co. v. United States

The protests here relate to an article referred to in the record as toy shamrocks, sometimes as artificial shamrocks: • They were classified and assessed for duty as artificial leaves under paragraph 438 of the tariff act of August 5, 1909, the material part of which is as follows:

438. * * * Artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, sixty per centum ad valorem. * * *

They are made of silk and metal, having in addition in some instances a miniature clay pipe or hat…