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DAVIES, TURNER & CO. v. UNITED STATES

C.D. 3037; Protest 64/25427-95158.

270 F.Supp. 21 (1967)

DAVIES, TURNER & CO. v. UNITED STATES.

United States Customs Court, First Division.

June 20, 1967.

Attorney(s) appearing for the Case

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

Carl Eardley, Acting Asst. Atty. Gen. (Arthur H. Steinberg, New York City, Trial Atty.), for defendant.

Before OLIVER, WATSON, and BECKWORTH, Judges.

OLIVER, Judge:

This protest concerns an importation of merchandise described on the invoice as "Rubber Shrunken Heads without bell" and classified by the collector of customs at the port of Philadelphia as practical joke articles under item 737.65 of the Tariff Schedules of the United States at a rate of 20 per centum ad valorem.

By its original protest, plaintiff claims that these articles are properly subject to duty under item 774.25 of said tariff schedules...

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