Western Importing Co. v. United States

Maletz, Judge:

These consolidated cases involve the proper tariff classification of importations from Hong Kong which were described variously on the invoices as “Plastic toy miniature slot machine assorted colours” and “Plastic Miniature Slot Machines.” They were classified by the collector of customs under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as toys and assessed with duty at 35 percent ad valorem. Plaintiff’s claim is that the importations are properly classifiable under item 734.20 of the tariff schedules as game machines, dutiable at the rate of 11%…