Laszlo v. United States

Sullivan, Judge:

This protest is against the decision of the collector of customs at the port of New York in assessing with duty certain so-called ‘ 'Airguns” at 70 per centum ad valorem under paragraph 1513, Tariff Act of 1930, as toys or articles chiefly used for the amusement of children.

It is claimed that they are not toys, and that they are dutiable “at only 45% under Par. 397 as manufactures of metal.”

By amendment to the protest a claim has been added “that the merchandise is properly dutiable at only 27⅝% ad valorem under the provisions of paragraph 372 as machines or parts, n. s. p. f.”