Gellman Bros. v. United States

Sullivan, Judge:

The merchandise in question appears on the invoice as follows:

2151 400 grs. paper flying bird only, ¥1.52_ ¥608. 00-

⅜ * * ⅜ ⅜* * *

2151 400 Grs. 33" decorated bamboo stick for flying bird, ¥.50— ¥200. 00'

Above the item of "bamboo stick” is written in red ink, evidently by the examiner, “For above bird.” The two items are joined by a red ink bracket, outside of which is written in red ink “Toys, n. s. p. f_ @ 70% Par. 1513.”

The protest is against the assessment of duty by the collector at-St. Paul, Minn., on the “Bamboo sticks” only, and claims that they are free of duty under…