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MATTEL, INC. v. U.S.

Court No. 87-08-00843.

733 F.Supp. 1503 (1990)

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

United States Court of International Trade.

January 31, 1990.

Attorney(s) appearing for the Case

Stein, Shostak, Shostak & O'Hara, Marjorie M. Shostak, Los Angeles, Cal., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Mark S. Sochaczewsky, U.S. Customs Service, Theodore Y. Chong, New York City, for defendant.

DiCARLO, Judge:

This action concerns the proper tariff classification of an assortment of inexpensive plastic toys which the United States Customs Service classified under items 737.40, of the Tariff Schedule of the United States (TSUS) (toy figures of animate objects), 737.49, TSUS (toy figures of inanimate objects), and 737.95, TSUS (toys not specially provided for). Mattel asserts that the merchandise is properly classifiable...

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