James G. Wiley Co. v. United States

Oliver, Chief Judge:

The articles involved in this protest are concededly electric motors of less than one-tenth horsepower. They were classified as parts of toys and assessed with duty at the rate of 35 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877. An additional assessment under the provisions of section 4541 of the Internal Revenue Code, based on the copper content of the merchandise, is not disputed. Plaintiff claims that the electric motors in question are properly classifiable under the provision in paragraph 353 of the…