Pacific Fast Mail v. United States

MALETZ, Judge:

In this case, plaintiff challenges the assessment of duty on certain model railroad locomotive superstructures and various other components of model locomotives, such as boiler fronts, stacks, steam domes, sand domes and pilot decks. The articles — which were imported from Japan and entered at Seattle, Washington, in 1965 and 1968 — were assessed by the government at the rate of 35 percent for the 1965 entries and 31 percent for the 1968 entries under item 737.90 of the tariff schedules (19 U.S.C. § 1202) which covers “[t]oys, and parts of toys, not specially provided for * * *…