Davies v. United States

Maletz, Judge:

These nine protests, which were consolidated for trial, involve merchandise imported at Philadelphia from Austria and England. The imports consist of more than one hundred types of plastic articles — some assembled, others unassembled (in kit form)-— that are miniature replicas of various animate and inanimate objects. All the imports were classified by the collector as toys, not specially provided for, under paragraph 1513 of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 35 percent ad valorem.1 *313Plaintiff makes numerous claims for classification (1)…