B. Shackman & Co. v. United States

Oliver, Chief Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, have been limited to the merchandise identified on the invoices as “No. 3518” and generally described as old-timer sets. Classification thereof was under the provision for toys, not specially provided for, in paragraph 1513 of the Tariff Act of 1930, as modified, carrying a duty assessment at the rate of 35 per centum ad valorem.

Tariff classification of merchandise as toys is controlled by statutory definition, set forth in paragraph 1513 of the Tariff Act of 1930, as follows:

Par. 1513. * * *…