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DAVIS PRODUCTS, INC. v. UNITED STATES

Protest 62/3082-66093; C.D. 3262.

279 F.Supp. 448 (1968)

DAVIS PRODUCTS, INC. and Frank M. Chichester 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 and Marjorie M. Shostak, Los Angeles, Cal., of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Harold Grossman, Mollie Strum, James S. O'Kelly, New York City, and Owen J. Rader, New York City, trial attorneys), for defendant.

Before WATSON and MALETZ, Judges.

MALETZ, Judge:

The issue in this case is the proper classification of certain inflatable vinyl articles representing various water animals. Samples of the articles in evidence include a swan, 28 inches long, 30 inches high; a seal, 28 inches long, 27¼ inches high; a dolphin, 48 inches long and 18 inches high; and a walrus, 38 inches long and 29 inches high.

Duty was assessed at the rate of 35 per centum ad valorem under the provision for other toys, not...

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