Meadows Wye & Co. v. United States

OlivbR, Judge:

This protest covers the importation of unbound alphabet books entitled “Brian Wildsmith’s ABC” which were classified by the collector under the provision in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 55816, for toy books without reading matter other than letters, numerals, or descriptive words, bound or unbound, and assessed with duty thereunder at the rate of 31% per centum ad valorem. Plaintiff claims that the merchandise is properly dutiable at the rate of 7% per centum ad valorem as “Books * * * for children’s use, * * * with reading matter other than…