United States v. Sheldon

Smith, Judge,

delivered tire opinion of the court:

So-called novelties, souvenirs, or favors, imported at the port of Chicago were classified by the collector of customs as toys and assessed for duty at 70 per centum ad valorem under that part of paragraph 1414 of the Tariff Act of 1922 which reads as follows:

1414. Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, * * * and all other toys, and parts of toys, not composed of china, porcelain, parían, bisque, earthern or stone ware, and not specially provided for, 70 per centum ad valorem.

*261The importer protested…