Davis Products, Inc. v. United States

Maletz, Judge:

This is a retrial of Davis Products, Inc., et al. v. United States, 60 Cust. Ct. 68, C.D. 3262, 279 F. Supp. 448 (1968). The merchandise involved 'here — which is identical in all respects to the merchandise in the first case — consists of certain inflatable vinyl articles representing various water animals (i.e., a swan, a seal, a dolphin and a walrus). As in the first case, it was classified by the government under the provisions of paragraph 1513 of the Tariff Act of 1930, as modified, as toys not specially provided for and assessed duty at the rate of 35 percent. And as in…