Louis Marx & Co. v. United States

OliveR, Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, cover the importation of merchandise, consisting of manual and remote control HO gauge track switches, which were assessed with duty at the rate of 35 per centum ad valorem under the provisions of paragraph 1513, Tariff Act of 1930, as modified by T.D. 52739, supplemented by T.D. 52820, as other toys, not specially provided for. Plaintiff herein claims the merchandise is properly dutiable at the rate of 19 per centum ad valorem under paragraph 397, Tariff Act of 1930, as modified by T.D. 54108, as…