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DAVIES, TURNER & CO. v. UNITED STATES

C.D. 3621; Protest Nos. 63/15662-93672, etc.

292 F.Supp. 722 (1968)

DAVIES, TURNER & CO. v. UNITED STATES.

United States Customs Court, First Division.

November 20, 1968.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Arthur H. Steinberg and Harold L. Grossman, New York City, trial attorneys), for defendant.

Before WATSON and MALETZ, Judges, and WILSON, Senior Judge.

MALETZ, Judge:

These nine protests, which were consolidated for trial, involve merchandise imported at Philadelphia from Austria and England. The imports consist of more than one hundred types of plastic articles—some assembled, others unassembled (in kit form)—that are miniature replicas of various animate and inanimate objects. All the imports were classified by the collector as toys, not specially provided for, under paragraph 1513 of the Tariff Act...

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