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MEGO CORP. v. UNITED STATES

C.D. 4574; Court Nos. 70/62273, etc.

389 F.Supp. 1399 (1974)

MEGO CORP. v. UNITED STATES.

United States Customs Court.

December 19, 1974.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, Staten Island, N.Y., for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (Steven P. Florsheim, New York City, trial atty.), for defendant.

MALETZ, Judge:

The problem in this consolidated action concerns the proper tariff classification of merchandise invoiced as "Baseball Game" that was exported from Hong Kong and entered at the port of New York in August and October 1969. The merchandise was classified by the government under item 737.90 of the tariff schedules, as other toys, not specially provided for, and assessed duty at the modified rate of 28 percent ad valorem.1 The...

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