United States v. Duluth Co.

Merchandise, consisting of curling stones, was assessed for duty by the collector at the port of Duluth, Minn.,- at 30 per centum ad valorem under paragraph 1402 of the Tariff Act of 1922, which reads as follows:

Par. 1402. Boxing gloves, baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed, finished or unfinished, designed for use in physical exercise or in any indoor or outdoor game or sport, and all clubs, rackets, bats, or other equipment, such as is ordinarily used in conjunction therewith in exercise or play, all the foregoing, not specially…