Davis Products, Inc. v. United States

Maletz, Judge:

The issue in this case is the proper classification of certain inflatable vinyl articles representing various water animals. Samples of the articles in evidence include a swan, 28 inches long, 30 inches high; a seal, 28 inches long, 27*4 inches high; a dolphin, 48 inches long and 18 inches high; and a walrus, 38 inches long and 29 inches high.

Duty was assessed at the rate of 35 per centum ad valorem under the provision for other toys, not specially provided for, in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 52739. Plaintiffs1 argue that the imports are not…