Gallagher & Ascher Co. v. United States

Oliver, Chief Judge:

This protest is limited to the merchandise described in schedule “A,” hereto attached and made a part hereof. All of the items in *356question were imported in a knockeddown condition and were classified as parts of toys under paragraph. 1513 of the Tariff Act of 1930, as modified, carrying a dutiable rate of 50 per centum ad valorem.

Plaintiff claims that the items in question, when assembled, make complete toys and, therefore, urges classification for the present merchandise as toys, not specially provided for, under paragraph 1513, as modified, with duty assessment at the…