Wico Corp. v. United States

Maletz, Judge:

The issue in this case concerns the proper classification of ebonite balls measuring 4y2 inches in diameter which are used in coin-operated bowling machines. The articles were classified by the collector of customs under Item 735.12 of the Tariff Schedules of the United States as “Other balls for games * * * not provided for in the foregoing provisions of this subpart” and assessed with duty at the rate of 15 percent ad valorem. Plaintiff claims that the balls are properly classifiable under Item 734.20 as parts of “Game machines, including coin * * * operated game machines,”…