King Athletic Goods Co. v. United States

Maletz, Judge:

This case involves the proper classification of football bladders, in chief value of rubber, which were imported from Japan. The merchandise was classified by the collector under item 734.72, Tariff Schedules of the United States, as parts of football equipment, other, and assessed with duty at the rate of 15 percent ad valorem. Plaintiff claims that the merchandise is properly classifiable under item 772.75 of the tariff schedules as inflatable articles, not specially provided for, of rubber or plastics, dutiable at the rate of 12y2 percent ad valorem.

Set forth below are the…