Grunberg v. United States

Olivee, Chief Judge:

The merchandise involved in these protests consists of dark red sponge rubber balls 2% inches in diameter. They were assessed for duty at 70 per centum ad valorem under the provisions of paragraph 1513, Tariff Act of 1930, as toys. They are claimed to be properly dutiable at 30 per centum ad valorem under paragraph 1502 as “all other balls * * * primarily designed for use in physical exercise * * * not specially provided for.”

The involved paragraphs, so far as pertinent, read as follows:

Par. 1513. * * * and all other toys, and parts of toys, not specially provided for, 70…