United States v. Strauss

The collector classified the merchandise involved herein as toys, and assessed same for duty át 70 per centum ad valorem under paragraph 1414 of the Tariff Act of 1922, which reads as follows:

Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading matter other than letters, numerals, or descriptive words, bound or unbound,‘and parts thereof, garlands, festooning and Christmas-tree decorations made wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads, and all other toys and parts of…