Pacific Fast Mail, Inc. v. United States

RoseNSteiN, Judge:

The involved merchandise, invoiced as “20,000 ft. Code 70 Nickel Silver Rail Section”, which was imported from *469the United Kingdom in 1966, was assessed with duty at the rate of 35 per centum ad valorem as parts of toys, not specially provided for, under TSUS (Tariff Schedules of the United States) item 737.90. Plaintiffs contend that the article is not a toy, as that term has been defined, and is properly dutiable at 1.275 cents per pound and 22.5 per centum ad valorem as articles of nickel silver under TSUS item 657.30, which is under the superior heading of “Articles of…