W. X. Huber Co. v. United States

OlivbR, Presiding Judge:

This is a protest against the action of the collector of customs at Los Angeles in assessing duties on certain merchandise described on the invoice as “1 case children-toys, composed of papermáché and tin,” imported from Germany. The merchandise was classified under paragraph 1513 of the Tariff Act of 1930 at 70 per centum ad valorem as toys, not specially provided for. The importer duly filed a protest claiming the merchandise to be properly dutiable under the provisions of paragraph 397 of the same act at 45 per centum ad valorem, presumably as “Articles or wares not…