Barum Co. v. United States

Oliver, Chief Judge:

This case relates to two items, described on the invoice as “ART. 744 — Elephant” and “ART. 745 — -Monkey,” which were classified as toys, in chief value of rubber, and assessed with duty at the rate of 50 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930, as modified by T. D. 51898, which supplemented T. D. 51802. Plaintiff claims that the the articles are properly classifiable under the provision for dolls, of whatever material composed, in paragraph 1513, as modified by T. D. 50797, and dutiable at the rate of 35 per centum ad valorem.

Samples of the…