S. Rosenberg Christmas Corp. v. United States

Oliver, Chief Judge:

Two items are in dispute in these two protests. In protest 61/13751, the article in question is described on the invoice as “Mechanical Snowman with a broom and bell — Battery Operated.” The item involved in protest 61/16687 is described on the invoice therewith as “Battery Operated Santa Claus w/bell action.” Both articles were classified under the provision in paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 54108, for toys, not specially provided for, consisting of figures or images of animate objects, wholly or in chief value of metal, having a movable…