MATTEL, INC. v. UNITED STATES

C.D. 4805; Court No. 74-4-01035.

475 F.Supp. 683 (1979)

MATTEL, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

June 4, 1979.


Attorney(s) appearing for the Case

Irell & Manella, Los Angeles, Cal. (Richard H. Borow, Louise A. Lamothe (Wheeler) and Noel K. Torgerson, Los Angeles, Cal., of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D.C. (Joseph I. Liebman, Attorney in Charge, Field Office for Customs Litigation, New York City, Saul Davis, Trial Attorney, New York City), for defendant.


RICHARDSON, Judge:

The merchandise in this action consists of United States manufactured phonograph records which were packaged in Mexico and exported therefrom in 1972 in association with other merchandise (toy telephones) not in issue here. Upon entry at Los Angeles-Long Beach, California, the records were classified in liquidation under TSUS item 737.90 as modified by T.D. 68-9 as toys, and parts of toys, not specially provided for, other, at the duty rate of 17...

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