S. S. Kresge Co. v. United States

Oliver, Chief Judge:

The merchandise at bar consists of certain articles invoiced as “hand painted paper mache figures” imported from Italy. It was classified under paragraph 1513 of the Tariff Act of 1930 at 70 per centum ad valorem for “all other toys, * * * not specially provided for,” and is claimed dutiable under paragraph 1403 of the same act at the rate of 25 per centum ad valorem as “manufactures of papier-máché, not specially provided for.” The defendant subsequently claimed that if the merchandise is not dutiable as “toys,” the court should hold these figures to be dolls and that the…