United States v. Wanamaker

- Merchandise, invoiced as steam engines, was classified by the collector of customs at Philadelphia as mechanical toys under that part of paragraph 1414 of the Tariff Act of 1922 which reads as follows:

1414. Dolls * * * and all other toys and parts of toys * * * not specially provided for, 70 per centum ad valorem.

The importer protested that the goods were steam engines and that they were dutiable at 15 per centum ad valorem under paragraph *311372 or at 40 per centum ad valorem as articles of metal under paragraph 399. The parts of paragraphs 372 and 399 of the act of 1922 upon which the…