Manufacturers Import Co. v. United States

Oliver, Judge:

The two protests involved in this case, consolidated for trial, cover several items of merchandise which were assessed with duty at the rate of 35 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 52739, as toys, not specially provided for. The importer claims they are properly classifiable under the same paragraph of the act, as modified by T.D. 54108, as figures or images of animate objects, carrying the dutiable rate of 21 per centum ad valorem.

The pertinent modified provisions of paragraph 1513 read as follows:

*151Paragraph 1513 of the…