prov:value
| - Both parties, as well as the CIT, relied upon the definition set forth in the TSUS (Schedule 7, part 5, subpart E, headnote 2) as adopted by a line of cases including B. Shackman & Co. v. United States, 67 Cust.Ct. 372, 380, C.D. 4300, (1971), that a toy is an article chiefly used for the amusement of children or adults.
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