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WESTERN IMPORTING COMPANY v. UNITED STATES

C.D. 3734; Protests 65/17654-78127, 67/14595-85488.

297 F.Supp. 181 (1969)

WESTERN IMPORTING COMPANY v. UNITED STATES.

United States Customs Court First Division.

March 13, 1969.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Robert Glenn White, Los Angeles, Cal., of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Steven R. Sosnov, New York City, trial attorney), for defendant.

Before WATSON, MALETZ, and RE, Judges.

MALETZ, Judge:

These consolidated cases involve the proper tariff classification of importations from Hong Kong which were described variously on the invoices as "Plastic toy miniature slot machine assorted colours" and "Plastic Miniature Slot Machines." They were classified by the collector of customs under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as toys and assessed with duty at 35 percent ad valorem. Plaintiff's claim is...

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