B. Shackman & Co. v. United States

Maletz, Judge:

This case involves the proper rate of duty on items of merchandise — covered by the five protests listed below— that were entered at the port of New York in the period from November 18,1963 to January 30,1968. The items were classified by the government under item 737.90 of the tariff schedules as toys, not specially provided for, and assessed duty at the rate of 35 percent or 31 percent depending on the date of entry.1

Plaintiff contends that none of the imported items are toys because, it says, their chief use is for educational purposes rather than for the *374amusement of…