D. C. Andrews & Co. v. United States

Olives, Chief Judge:

This case involves a book, titled “Children At Play,” which was assessed with duty at the rate of 70 per centum ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930 for “toy books without reading matter * * *, other than letters, numerals, or descriptive words, bound or unbound.” [Italics supplied.] Plaintiff claims that the book is properly dutiable at only 7)4 per centum ad valorem under the provision in paragraph 1410 of the Tariff Act of 1930, as modified by T. D. 51802, for “Books of paper or other material for children’s use, printed…