M. Pressner & Co. v. United States

The merchandise involved in this appeal consists of tiny figures representing various animals, such as cats, dogs, sheep, etc. The merchandise was imported at the port of Baltimore, and was classified by the collector as “toys” and assessed with duty at the rate of 70 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930. ¡^Appellant protested such classification and assessment of duty. Several claims were made in the protest, but the only one relied upon before the trial court and before us is the claim that the merchandise is .dutiable at 25 per centum ad valorem under…