TAXES ON TOYS

June 19, 2014

  • 114 Customs Duties
  • 114II Goods Subject to Duty, Rate, and Amount
  • 114k37 Sundries
  • 114k37(15) k. Toys.

114 Customs DutiesPolyvinyl inflatable articles with humorous sayings thereon were classifiable as toys, not specially provided for, dutiable at 20 per centum ad valorem, and were not greeting cards or inflatable articles, not specially provided for, dutiable at lower rates.

S.Y. Rhee Importers v. United States, 353 F.Supp. 880 (Cust. Ct. 1972)