Ideal Toy Corp. v. United States

Maeetz, Judge:

These cases which were consolidated for trial involve the question as to the proper tariff levy on certain miniature car chassis (about four inches in length and one and one-half inches in width) and miniature car bodies (of slightly larger dimensions) that were imported from Hong Kong. They were classified by the government under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) which covers toys and parts of toys not specially provided for, and were assessed duty of 35 percent ad valorem.

Plaintiff-importer insists that this classification is erroneous…