Joseph Schmidt, Inc. v. United States

Eicwall, Judge:

This is a suit against the United States in which the plaintiff seeks to recover money paid as customs duties on an importation of small papier-máché figures, described in the testimony as “crib figures, Bethlehem sets,” being representations of both human and animal forms used at the Christmas season under Christmas trees. The set also included wooden stables which are not involved in tbis suit. The collector of customs assessed regular duty upon the papier-máché figures at the rate of 25 per centum ad valorem under paragraph 1403 of the Tariff Act of 1930, as manufactures in…