Marx v. United States

Oliver, Chief Judge:

This protest relates to merchandise that is described on the invoice as “Mechanical Walking Robot,” which the collector classified under tjie provision for toys, not specially provided for, “having a spring mechanism (except figures or 'images of animate objects, wholly or in chief value of metal),” in paragraph 1513 of the Tariff Act of 1930, as modified by T. D. 52739, supplemented by T. D. 52820, carrying a dutiable rate of 50 per centum ad valorem. Plaintiffs claim that the article is properly dutiable at only 35 per centum ad valorem under the provision in paragraph…