Laszlo v. United States

This is an appeal from a judgment of the United States Customs Court (First Division) overruling a protest of appellant against the classification and assessment with duty by the collector of the port of New York of certain merchandise under the provisions of paragraph 1513 of the Tariff Act of 1930. The merchandise consists of 800 articles invoiced as “Diana air guns,” of different models, weights, and values. They were classified by the collector as toys under said paragraph 1513 and assessed with duty at the rate of 70 per centum ad valorem. Appellant protested this classification,…