Krummell Imports v. United States

Oliver, Chief Judge:

This case relates to merchandise, assessed with duty at the rate of 35 per centum ad valorem as toys, not specially provided for, under paragraph 1513 of the Tariff Act of 1930, as modified by T. D. 52739, supplemented by T. D. 52820, and claimed to be properly dutiable at only 16% per centum ad valorem as manufactures of wood, not specially provided for, under-paragraph 412 of the Tariff Act of 1930, as modified by T. D. 52373, supplemented by T. D. 52476.

Five samples of the articles in question were received in evidence (plaintiff’s collective exhibit 1). They were…