Illfelder v. United States

The present importations consist of small wooden boxes containing water colors, crayons, brushes, and drawing materials, and are called water-color boxes.

The collector classified these as toys, and accordingly assessed duty, thereon at 35 per cent ad valorem under paragraph 342 of the tariff act of 1913.

The importers protested against the assessment, claiming the goods to be dutiable at 15 per cent ad valorem as paints or colors under the first clause of paragraph 63 of the same act; or alternately at 20 per cent ad valorem as artists’ paints or colors, or as color lakes under the second or…