Thorens Co. v. United States

Oliver, Presiding Judge:

These protests, which have been consolidated for trial, are against the action of the collector at the port of New York in classifying as toys certain articles imported from Switzerland, described as “music boxes,” and assessing duty thereon at 70 per centum ad valorem under paragraph 1513, Tariff Act of 1930.

The music boxes in question are identified on the invoices as item “C. R. 118” or “C. R. 118R.” No identical sample of the imported item was produced, but samples illustrating the merchandise were received in evidence, from which a fairly accurate picture of the…