M. D. Orum Co. v. United States

Oliver, Chief Judge:

This suit has been limited, by stipulation of counsel for the respective parties, to certain items identified on the invoices as follows:

Item No. Description

802 Roman War Chariot

810 Brewer’s Drays

811 Roman Chariot

812 Costermongers

813 Trotter Sets

690 Blacksmith Sets

691 Windmill

All of the articles were classified as toys, and assessed with duty at various rates under the provisions of paragraph 1513 of the Tariff Act of 1930, either as originally enacted or as modified. Plaintiff claims that the merchandise is properly classifiable under the provision for articles, not…