Novelty Import Co. v. United States

OliveR, Judge:

Tire merchandise under protest in this case is described on the invoice as “Santa Windup Toys.” The items were classified by the collector under the provision in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 54108, calling for toys having a spring mechanism (except figures or images of animate objects, wholly or in chief value of metal), and they were assessed with duty thereunder at 44 per centum ad valorem.

Plaintiff agrees that the items are dutiable as toys under paragraph 1513 of the act, as modified, sufra, and supplemented by T.D. 54398, but claims that…