Western Stamping Corp. v. United States

Foed, Judge:

This action was instituted by Western Stamping Corporation, an American manufacturer, pursuant to the provisions contained in 19 U.S.C., section 1516 (b), against an importation of certain merchandise designated as a “Marxwriter 200”, imported by the party in interest, Louis Marx & Co., Inc. The merchandise was classified by defendant as a nonautomatic typewriter with hand-operated keyboard under item 676.05, Tariff Schedules of the United States, and admitted free of duty.

By a timely protest filed, plaintiff contends the Marxwriter is a toy and is, therefore, properly subject to…