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OZEN SOUND DEVICES v. UNITED STATES

C.D. 4816; Court No. 78-3-00506.

476 F.Supp. 1078 (1979)

OZEN SOUND DEVICES, Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

August 7, 1979.

Attorney(s) appearing for the Case

Mandel & Grunfeld, Los Angeles, Cal. (Murray Sklaroff, New York City, on the briefs), for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Attorney in Charge, Field Office for Customs Litigation, New York City (Saul Davis, New York City, on the briefs), for defendant.

On Plaintiff's Motion for Judgment on the Pleadings and Defendant's Cross-Motion for Summary Judgment

MALETZ, Judge:

This case concerns the proper tariff classification of merchandise which is virtually the same as the merchandise involved in Mattel, Inc. v. United States, 76 Cust.Ct. 84, C.D. 4639 (1976). In Mattel articles invoiced as "voice units" which were inserted into dolls and other objects to reproduce prerecorded sentences...

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