Davies v. United States

OliveR, Judge:

This protest concerns an importation of merchandise described on the invoice as “Rubber Shrunken Heads without bell” and classified by the collector of customs at the port of Philadelphia as practical joke articles under item 737.65 of the Tariff Schedules of the United States at a rate of 20 per centum ad valorem.

By its original protest, plaintiff claims that these articles are properly subject to duty under item 774.25 of said tariff schedules as articles of natural rubber and, via amendment thereto, has added a claim under item 774.60 which provides for all other articles of…