Henry A. Wess, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan. The customs invoices described the merchandise as “mechanical device whiskey bottle” and “battery operated mechanical device for bottles.”

The merchandise was classified by the customs officials as “[tjoys,- and parts of toys, not specially provided for: * * * Other.” under item 737.90 of the Tariff Schedules of the United States ‘[TSUSJ. Consequently, it was assessed with duty at the rate of 35% ad valorem. ' Plaintiff contests the…