Western Stamping Corporation v. The United States (Louis Marx & Co., Inc., Party-In-Interest)

LANE, Judge.

This is an appeal from the judgment and decision of the Customs Court, 61 Cust.Ct. 152, C.D. 3554 (1968), overruling appellant’s protest against the classification of merchandise imported by the appellee party-in-interest. The appellant is a competing American manufacturer who instituted the protest under 19 U.S.C. § 1516(b).

The United States and the importer are in agreement that the items should be classified as typewriters under TSUS Item 676.05,1 duty free. Appellant contends the classification should have been toys under TSUS Item 737.90,2 35% ad val.

The machines are…