Sports Specialties Corp. v. United States

Maletz, Judge:

This case involves papier-mache figures that were imported from Japan via the port of New York in 1965. They were *551classified by the government as toy figures of animate objects under item 737.40 of the tariff schedules and assessed duty of 35 percent. Plaintiff claims that this assessment is erroneous and that the imports are properly dutiable at 8.5 percent under item 256.75 as articles of papier-mache.

The statutes with which we are concerned read as follows:

Classified under:

Schedule 7, Part 5, Subpart E:

Subpart E headnotes:

2. For the purposes of the tariff schedules, a “toy”…