A.C.G. Export Import v. United States

Maletz, Judge:

In these three cases which were consolidated for trial, we are called upon to determine the proper tariff classification of certain laminated board books and board leaf books that were exported from England and entered at the port of Los Angeles in 1965. The books were classified by the government as toy books under item 737.52 of the tariff schedules and assessed duty at the rate of 28 percent.

Plaintiff challenges this assessment and claims that the books are dutiable at only 7.5 percent under item 270.40 which covered “[pjicture books (not including toy books) with an…