Shackman v. United States

Oliver, Chief Judge:

This case relates to merchandise which was classified as toys under paragraph 1513 of the Tariff Act of 1930 and assessed with duty at the rate of 70 per centum ad valorem. Plaintiffs claim that the articles are properly dutiable under the eo nomine provision for valentines, with greeting, in paragraph 1410 of the Tariff Act of 1930, as modified by T. D. 51802, at the rate of 22% per centum ad valorem.

At the outset, mention should be made of the well-established principle in customs law that the plaintiffs in a classification case have the twofold burden of proving the…