Court of Customs and Patent Appeals May 29, 1926, No. 2725 (United States v. Sheldon)

Smith, Judge,

delivered the opinion of the court:

Small mechanical hand fans imported at the port of Chicago and classified by the collector of customs as revolving fans in chief value of cellulose, were assessed for duty at 60 per centum ad valorem under that part of paragraph 31 of the Tariff Act of 1922, which reads as follows:

Pab. 31.