F. W. Woolworth Co. v. United States

Sullivan, Judge:

The merchandise covered by this protest consists of miniature metal figures, representing people, animals, and inanimate objects, such as benches, trees, fences, etc. They are represented by samples in evidence marked Exhibits 1 and 2.

The collector of customs at the port of New York classified this merchandise as toys, or articles chiefly used for the amusement of children, and assessed duty thereon as such at 70 per centum ad valorem under paragraph 1513, Tariff Act of 1913.

The plaintiff-corporation claims in the protest, “that said merchandise is not chiefly used for the…