Davis Products, Inc. v. United States

OliveR, Judge:

The protests consolidated in this case cover importations of inflatable vinyl reindeer and Santa Claus figures and sets. They were assessed with duty at the rate of 35 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930, as modified, as toys, not specially provided for. Plaintiffs claim proper classification as manufactures of rubber, not specially provided for, under paragraph 1537 (b) of the act, as modified, by virtue of the similitude provision in paragraph 1559(a), as amended. All other claims once urged by plaintiffs have been abandoned.

The pertinent…