Cody Manufacturing Co. v. United States

Oliver, Chief Judge:

This protest relates to merchandise described on the invoices as dolls for musical movements. The collector assessed duty thereon at the rate of 45 per centum ad valorem under the provision for dolls in paragraph 1513 of the Tariff Act of 1930, as modified by T. D. 51802, supplemented by T. D. 51898. Plaintiffs claim that the merchandise is properly dutiable at only 20 per centum ad valorem under the provision in paragraph 1541 (a) of the Tariff Act of 1930, as modified by the trade agreement with Switzerland, T. D. 48093, for “Music boxes and parts thereof, not specially…