American Customs Brokg. Co. ex rel. Acct. of Asiatic Trading Co. v. United States

Oliver, Chief Judge:

This protest relates to merchandise that is described on the invoice as “500 dozen Shooters” and consists of toy pistols, measuring about 2% inches in length by 2% inches in width, which use candy pellets as “ammunition.” At the time of importation, a supply of candy pellets was contained in the magazine compartment of each pistol. The pistols were classified as toys, not specially provided for, under paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 52739, supplemented by T.D. 52820, carrying a duty assessment of 35 per centum ad valorem, and the candy pellets…