BARTON AGENCY, LTD. v. UNITED STATES

C.D. 3264; Protest Nos. 65/13134-25187, etc.

279 F.Supp. 432 (1968)

BARTON AGENCY, LTD., et al. v. UNITED STATES.

United States Customs Court, First Division.

January 29, 1968.


Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (S. Richard Shostak, Los Angeles, Cal., of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Morris Braverman and Brian S. Goldstein, New York City, trial attorneys), for defendant.

Before WATSON and BECKWORTH, Judges, and OLIVER, Senior Judge.


OLIVER, Senior Judge.

The merchandise the subject of these protest cases, which were consolidated at trial, was invoiced as "Sekiden shots" and they appear as small, round pieces of clay with pearl-like coatings. Classification was made under item 737.90 of the Tariff Schedules of the United States as parts of toys dutiable at the rate of 35 per centum ad valorem.

It is claimed that the shots are dutiable as ammunition under item 730.93 of the schedules at...

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