Childcraft Education Corp. v. United States

LANDIS, Judge:

This action involves merchandise known as “Teaching Typewriters”, “Touch to Learn”, and “Touch to Match”, manufactured in Japan and entered at the port of New York between May 28, 1971 and October 1, 1971.

The pertinent statutory provisions are as follows:

Classified

Schedule 7, Part 5, Subpart E

Subpart E headnotes:

2. For the purposes of the tariff schedules, a “toy” is any article chiefly used for the amusement of children or adults.

sfc jfc sfc # *

*1276Item Articles Rate of Duty

Toys, and parts of toys, not specifically provided for:

737.90 Other 21% ad val.

Claimed:

Schedule 6, Part 4,…