Court of Customs and Patent Appeals October 28, 1929, No. 3219 (United States v. Rice)

Lenroot, Judge,

delivered the opinion of the court:

Certain merchandise invoiced as “cotton velvet animals as pin cushions” was assessed for duty by the collector at 70 per centum as “toys” under paragraph 1414 of the Tariff Act of 1922, which reads as follows:

Dolls and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading