Don’t Toy with Shamrocks

March 17, 2014

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

114 Customs DutiesToys 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)