United States v. Embossing Co.

Two lands of modeling material, one known as “plasticine” and the other as “plastilina,” which were imported at the port of New York, were classified by the collector of customs as “articles composed wholly or in chief value of earthy or mineral substances,” and assessed for duty at 35 per cent ad valorem under paragraph 95 of the tariff act of 1909, which said paragraph reads as follows:

95. Articles and wares composed wholly or in chief value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner,…