Pressner v. United States

Olivee, Chief Judge:

The merchandise involved in the suit at bar consists of certain celluloid figures, approximately 6}£ inches in height, imported from Japan and described on the invoice as “Foot Ball Players” (item No. 5849), entry 823642. They were assessed with duty under paragraph 1513 of the Tariff Act of 1930 at 1 cent each *78and 50 per centum ad valorem as “dolls.” The importer claims the merchandise to be properly dutiable under paragraph 31 (b) (2) of the same act as manufactures of cellulose.

The pertinent provisions of the involved paragraphs are as follows:

Par. 1513. * * * dolls and…