Abercrombie & Fitch Co. v. United States

Oliver, Presiding Judge:

This suit against the United States was brought'at the port of New York to recover customs duties claimed to have been illegally assessed upon certain croquet sets composed of balls and mallets and other articles ordinarily used in conjunction therewith. The merchandise was described on the invoice as Wimbledon Croquet or Wimbledon Championship Croquet sets.

*223The complete sets were assessed with duty at 30 per centum ad valorem under the provision of paragraph 1502, Tariff Act of 1930, reading as follows:

Par. 1502. Boxing gloves, baseballs, footballs, tennis balls, golf…