B. Shackman & Co. v. United States

Oliver, Chief Judge:

These protests are limited to the merchandise described on the invoices as “Dutch. Girl Tea Set” or “Dutch Girl Tea Sets” and identified as item 3419. Duty was levied thereon at the rate of 35 per centum ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930, as modified,. for toys, not specially provided for. Plaintiff claims that the articles are not toys, but that they are properly classifiable as manufactures of wood, not specially provided for, under paragraph 412 of the Tariff Act of 1930, as modified, with a duty assessment of 16% per centum ad…