S. Y. Rhee Importers v. United States

Landis, Judge:

The merchandise of this protest consists of polyvinyl inflatable articles (inflated by mouth in the manner that plastic beach balls are inflated), with humorous sayings thereon, imported from Japan at New York in July 1969.

Customs classified the articles as toys, not specially provided for, dutiable at 28 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 737.90.

Plaintiff claims that the articles are not toys in the tariff sense and are properly dutiable either at 12 per centum ad valorem under TSUS item 274.05, as greeting cards or alternatively, at…