World Engines, Inc. v. United States

Maletz, Judge:

This case involves the question as to the proper tariff levy on Japanese manufactured “E/C Silencers” for model airplane engines. They were classified by customs as parts of toys, not *417specially provided for, under tlie provisions of item 737.90 of the Tariff Schedules of the United States and assessed duty of 35 percent.

Protesting this assessment, plaintiff’s principal claim is that the silencers are properly dutiable at only 8.5 percent under item 660.52 as parts of piston-type internal combustion engines other than compression-ignition engines. We sustain the protest.

The…