RAUSCH v. UNITED STATES

C.D. 3487; Protests Nos. 60/19539-91049-60, etc.

286 F.Supp. 576 (1968)

Ted L. RAUSCH and Pacific International et al. v. UNITED STATES.

United States Customs Court, First Division.

June 24, 1968.


Attorney(s) appearing for the Case

Lawrence & Tuttle, Los Angeles, Cal. (George R. Tuttle, Jr., Los Angeles, Cal., of counsel) and Coudert Brothers (Eugene L. Girden, New York City, of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Richard J. Kaplan, Arthur H. Steinberg, and Charles P. Deem, New York City, trial attorneys), for defendant.

Before WATSON and MALETZ, Judges.


MALETZ, Judge.

These two protests which were consolidated for trial concern "V.I.P." and "Scalextric" miniature auto raceway sets and separately invoiced spare parts and related equipment. The imports were assessed with duty at the rate of 35 percent ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930, as modified, for toys not specially provided for.1

Protest 60/19539 involves the V.I.P. raceway sets, parts...

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