Friedman v. United States

Maeetz, Judge:

This case involves collapsible wooden animal figures that were imported from Italy through the port of Philadelphia in 1966. The government classified them under item 737.40 of the tariff schedules as toy figures of animate objects and assessed duty at the rate of 35 percent. Plaintiff’s claim is that the imports are not toys and are properly classifiable under item 207.00 as articles of wood, dutiable at only 16% percent. We overrule the claim.

The pertinent portions of the tariff schedules are as follows:

Classified under:

Schedule 7, Part 5, Subpart E:

Subpart E headnotes:

2. For…