Dobson v. United States

OliveR, Chief Judge:

The merchandise in the case at bar consists of certain items invoiced as “Dinky Toys.” It was assessed for duty under paragraph 1513, Tariff Act of 1930, at the rate of 70 per centum ad valorem as “all other toys, and parts of toys, not specially provided for.” It is claimed properly dutiable under the same paragraph of the act, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), at the rate of 25 per centum ad valorem as “Figures or images of animate objects, wholly or in chief value of metal.”

The pertinent parts of the paragraphs in question are as…