International Models, Inc. v. United States

Olives, Chief Judge:

This case relates to merchandise described on the invoice as “25 sets H. O. gauge Freight electric locomotive completed,” exported from Japan in September 1948 and imported at New York by International Models, Inc. The collector classified the articles under the provision in paragraph 1513 of the Tariff Act of 1930 for “all other toys * * * not specially provided for, 70 per centum ad valorem.”

Although several claims are alleged in the protest, only two are pressed. Plaintiffs claim classification for the merchandise either as articles composed wholly or in chief value of…