Ideal Toy Corporation v. The United States

ALMOND, Judge.

Ideal Toy Corporation, importer, appeals from the decision and judgment of the First Division, United States Customs Court, 1 which held that the imported merchandise was properly classified and overruled appellant’s three consolidated protests. The merchandise, consisting of miniature automobile chassis and bodies, was classified under item 737.90 of the Tariff Schedules of the United States (TSUS), which covers toys and parts of toys not specially provided for, and was assessed with duty at 35 per centum ad valorem.

Appellant claims that the chassis is properly classifiable as…