Novelty Import Co. v. United States

Ford, Judge:

In this case, the protest of plaintiff is directed against the action of the collector of customs in classifying certain wire poodle dogs as manufactures of rayon or other synthetic textile under the provisions of paragraph 1312 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. *275Dec. 150, T.D. 54108, and assessing duty thereon at the rate of 25 cents per pound and 31% per centum ad valorem.

The merchandise is claimed to be properly subject to classification as other toys, not specially…