Borgfeldt & Co. v. United States

Decorated porcelain toy tea sets and paper trays, imported at the port of Seattle, Wash., were classified by the collector of customs as entireties and assessed for duty at 55 per cent ad valorem under paragraph 80 of the tariff act of 1913, as toys in chief value of decorated porcelain. The part of paragraph 80 under which the importation was assessed, reads as follows:

Par. 80. China and porcelain ware * * * toys * * * and all other articles composed wholly or in chief value of such ware, if * * * painted * * * or decorated in any manner and manufactures in chief value of such ware not…