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RUSS BERRIE & CO., INC. v. UNITED STATES

C.D. 4659, Court No. 72-4-00796.

417 F.Supp. 1035 (1976)

RUSS BERRIE & CO., INC. v. UNITED STATES.

United States Customs Court.

June 24, 1976.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz and James Caffentzis, New York City, of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen., Washington, D. C. (David A. Ast and Joseph R. Borich, New York City, trial attys.), for defendant.

MALETZ, Judge:

This case involves the proper classification of articles invoiced as "papier-mache figurines" that were imported from Japan via the port of New York in 1970. The articles were classified by the government as dolls under the provisions of item 737.20 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, and assessed duty at the rate of 24 percent ad valorem. Plaintiff claims the merchandise is classifiable under item 256.75,...

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