MALETZ, Judge:
This case involves the proper classification of imported merchandise which was invoiced as "vinyl baseball gloves," and more particularly described as "9½" × 7½" Vinyl Junior Baseball Glove." It was classified by the collector under item 737.90 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as other toys, not specially provided for, and assessed with duty at 35 percent ad valorem.
Plaintiff's claim is that...
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