United States v. Frank P. Dow Co.

Appellee imported certain articles at the port of Seattle, Wash. These were classified by the collector as toys under paragraph 1414 •of the Tariff Act of 1922. The collector, in reporting the same, after protest, gave the following description of the articles:

Paper water flowers: These flowers, according to the report of the examining ■officer, were composed principally of compressed pith with tissue paper, which when placed in water expands into a crude semblance of a flower; classified at 70 per cent, paragraph 1414 of the Tariff Act of 1922.

REASONS AND AUTHORITY FOR ACTION

The article as…