Child’s play

December 27, 2013

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

114 Customs DutiesThat toys may be sometimes played with by adults does not make them anything but toys within tariff law.

United States v. Strauss & Co., 13 U.S. Cust. App. 167 (Ct. Cust. App. 1925)