Avlon's v. United States

Oliver, Chief Judge:

Certain toys, assessed with duty at the rate of 35 per centum ad valorem under the catchall provision in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 51802, for toys, not specially provided for, are claimed to be properly dutiable at only 25 per centum ad valorem under the provision in said amended paragraph 1513 for toys of figures or images of animate objects.

The case is before us on a sample of the merchandise (plaintiff’s collective exhibit 1). An examination thereof shows that the article consists of the replica of a human figure, simulating a circus…