Fred Bronner Corp. v. United States

Olivee, Judge:

The parties in this case agreed to consolidate four protests for the purposes of trial, and the plaintiff herein narrowed its claim hi these protests to the items described on the entry papers as “Models of Yesteryear” or the “Yesteryear Series,” abandoning any claims with respect to other items appearing on the entries involved. The merchandise was 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 claim presented to the court is for classification as…