Ross Products Inc. v. United States

This appeal is from the judgment of the United States Customs Court, First Division, C.D. 1927 and C.D. 2124, overruling the importer’s protests and holding the imported merchandise, rubber balls, correctly classified as toys under paragraph 1513, Tariff Act of 1930 rather than as balls under paragraph 1502 as claimed by the importer.

*2The protests involve two types of similar balls, made of a reddish-brown rubber and filled with air or gas but not having a needle valve to permit deflating or reinflating. Exhibit 1, invoiced as “Belief-Moulded Sports Balls 4" [inches],” has a four-inch diameter…