Louis Marx & Co. v. United States

Oliver, Chief Judge:

This protest is directed against the classification of merchandise, described on the invoice as “Wooden Educational Blocks,” which the collector assessed with duty at the rate of 35 per centum ad valorem under the residuary 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. Plaintiffs claim that the articles are properly dutiable at only 25 per centum ad valorem under the provision in paragraph 1513, as amended by T. D. 51802, for toy “building blocks * * * valued at 8 cents…