New York Merchandise Co. v. United States

Maletz, Judge:

This case involves the proper classification of imported merchandise which was invoiced as “vinyl baseball gloves,” and more particularly described as “914" x 7%" Vinyl Junior Baseball Glove.” It was classified by the collector under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as other toys, *39not specially provided for, and assessed with duty at 35 percent ad valorem.

Plaintiff’s claim is that the importation is properly classifiable under ■ item 734.55 of the tariff schedules as “Baseball equipment and parts thereof,” dutiable at 15 percent ad…