William Shaland Corp. v. United States

Maletz, Judge:

These cases consolidated for trial concern the propriety of the collector’s action in classifying certain articles as “Toys, not specially provided for” under paragraph 1513 of the *182Tariff Act of 1930, as modified, dutiable at 35 percent ad valorem.1 Plaintiff claims that the articles should properly be classified as “Telescopes” under paragraph 228(b) of the act, as modified, dutiable at 25 percent ad valorem.2 All other claims have been abandoned by plaintiff.

Paragraph 1513 provides in part:

* * * As used in this paragraph the term “toy” means an article chiefly used for the…