Pressner v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise described on the invoice as “Plastic Camera Viewer” and identified therein as items 4835 and 4836. Duty was assessed thereon at the rate of 45 per centum ad valorem under the provision in paragraph 228(b) of the Tariff Act of 1930 for optical instruments. Plaintiff claims that the articles are properly dutiable at only 35 per centum ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 52739, supplemented by T.D. 52820, for toys, not specially provided for.

The tariff classification of…