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WILLIAM SHALAND CORP. v. UNITED STATES

C.D. 3308; Protest Nos. 65/23676-18372-63 and 66/7016-4952-64.

280 F.Supp. 457 (1968)

WILLIAM SHALAND CORP. v. UNITED STATES.

United States Customs Court, First Division.

February 26, 1968.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Harvey A. Isaacs, New York City, of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Dominick M. Minerva and Andrew P. Vance, New York City, trial attorneys), for defendant.

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

MALETZ, Judge:

These cases consolidated for trial concern the propriety of the collector's action in classifying certain articles as "toys not specially provided for" under paragraph 1513 of the Tariff Act of 1930, as modified, dutiable at 35 percent ad valorem.1 Plaintiff claims that the articles should properly be classified as "telescopes" under paragraph 228(b) of the act, as modified, dutiable at 25 percent ad valorem.

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