Sherriff-Guerringue, Inc. v. United States

Maletz, Judge:

This case involves the tariff classification of toy saxophones which have, in addition to their musical features, a mechanism for blowing bubbles. The articles were imported from Hong Kong and entered at Seattle where they were classified by the district director of customs under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as toys, not specifically provided for, dutiable at 35 percent ad valorem.1 Plaintiff claims that the articles are properly classifiable as toy musical instruments under item 737.60, dutiable at only 26 percent.2 We hold that…