Pinatas are toys

August 20, 2014

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

08-20-14Hollow papier-maché rabbits for holding candy, not shown to be universally known in commerce as “toys,” but chiefly used for the amusement of children, are dutiable as toys, and not as manufactures of papier-maché.

Lowry v. Cochran, 76 F. 452, (Circuit Court, S.D. New York 1896)