March 17, 2014
- 114 Customs Duties
- 114II Goods Subject to Duty, Rate, and Amount
- 114k37 Sundries
- 114k37(15) k. Toys.
Toys are playthings to amuse children, used throughout the year, or in different seasons; and artificial shamrocks, used by Irish of all ages as a national emblem and not commercially known as “toys,” are not toys, though usually obtainable in toy shops, not everything in which is a toy.
U.S. v. Cattus, 167 F. 532 (2d Cir. 1909)