Spesco Corp. v. United States

Maletz, Judge:

This case involves the proper classification of five small candy-filled replicas of hand tools which were imported from Hong Kong via Savannah, Georgia, and were invoiced as “Plastic Tots * * * Candy filled (Screwdriver; Axe; Hammer; Chisel; Plier)They were classified by the customs collector as toys under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202), and assessed with duty at the rate of 35 percent ad valorem.

*298Plaintiff challenges this classification, claiming that the merchandise is properly classifiable under item 157.10 of the tariff schedules…