December 27, 2013
- 114 Customs Duties
- 114II Goods Subject to Duty, Rate, and Amount
- 114k37 Sundries
- 114k37(15) k. Toys.
That 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)