Parksmith Corp. v. United States

Maletz, J udge:

The merchandise in these cases, which was manufactured in Japan and entered at the port of New York, consists of a small figure of a female called “Sexy Anna” clad in a one-piece, strapless bathing suit. When the stomach of the figure is pressed, the upper portion of the 'bathing suit drops and the breasts are exposed and distended. The figures covered by protest 66/50647 were classified by the government under item 737.40 of the tariff schedules as toy figures of animate objects and assessed duty of 35 percent, while the figures covered by protest 67/2985 — which are identical…