H. Boker & Co. v. United States

The appellant imported at the port of New York certain merchandise which was named on the invoice as matador, and which was classified by the collector as toys under the provisions of paragraph 1414 of the Tariff Act of 1922. The importer protested, claiming it to be dutiable under paragraph 410 of said act as manufactures of wood, or, alternatively, as unenumerated manufactured articles under paragraph 1459 thereof. The United States Customs Court overruled the protest, and the importer has appealed.

The merchandise in question consists of sets of various sizes and prices, each set being…