Rausch v. United States

Maletz, Judge:

These two protests which were consolidated for trial concern “V.I.P.” and “Scalextric” miniature auto raceway sets *656and separately invoiced spare parts and related equipment. The imports were assessed with duty at the rate of 35 percent ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930, as modified, for toys not specially provided for.1

Protest 60/19539 involves the V.I.P. raceway sets, parts and equipment. In that case it is claimed that the articles are properly dutiable at 13% percent ad valorem under paragraph 353 of the tariff act, as modified, which…