Montgomery Ward & Co. v. United States

Maletz, Judge:

This case involves the tariff status of articles invoiced as telephone switchboards that were imported from Italy in 1965. They were classified by the government under item 737.90 of the Tariff Schedules of the United States as “Toys, and parts of toys, not specially provided for: * * * Other” and assessed with duty at the rate of 35 percent.

Plaintiff claims alternatively that the import is dutiable (1) at the rate of 17.5 percent under item 684.62 as electrical telephonic equipment and apparatus; (2) at 14 percent under item 684.64 as other electrical telegraph and telephone…