Protests 111458-K of Strauss-Eckardt Co.

Tilson, Judge:

This suit involves the proper classification of certain muffs for children which were classified as articles of wearing apparel in chief value of rayon and duty levied thereon at the rate of 45 cents per pound plus 65 percent ad valorem under the provisions of paragraph 1312, Tariff Act of 1930. The plaintiff claims the same to be properly dutiable at only 70 percent ad valorem under paragraph 1513 of said act, as toys.

The following significant language is to be found in the concluding portion of said paragraph 1513:

* * * As used in this paragraph the term “toy” means an article…