United States v. F. W. Woolworth Co.

Certain inflated rubber balls, 2^, 2%, and 3 inches in diameter, fancifully colored and decorated, were assessed for duty by. the collector at 70 per centum ad valorem as “toys” under paragraph 1414 of the Tariff Act of 1922, which reads as follows:

Pah. 1414. 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…