Amico, Inc. v. United States

Maletz, Judge:

These consolidated actions involve the proper tariff classification of articles invoiced as “Handy Clown Flashlights” *183that were imported from Hong Kong and entered at the port of Philadelphia in 1968 and 1970. The articles were classified by the government under item 683.70 of the tariff schedules as flashlights and assessed duty at the rate of 35% ad valorem.

Plaintiff claims that this classification is erroneous and that the articles are properly classifiable under item 737.90 as toys at the rate of 31% for the articles that were entered in 1968 and at the rate of 24% for the…