Palmar Import Co. v. United States

WatsoN, Judge:

The merchandise in the case at bar consists of certain items described on the invoice as “13 T150 Rubber Monkey — Material : Rubber.” It was assessed for duty under paragraph 1513 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General *3Agreement on Tariffs and Trade, T.D. 52739, and T.D. 52820, at the rate of 35 per centum ad valorem as toys. Plaintiff herein claims that the articles in question are properly classifiable under paragraph 1537 of the tariff act, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and…