New York Merchandise Co. v. United States

Maletz, Judge:

This case involves the question as to the proper rate of duty on inflatable vinyl Santa Claus figures measuring 40 and 44 inches in height. The figures — which were imported from Taiwan via the port of Los Angeles in 1964 — were classified by the government under item 737.40 of the Tariff Schedules of the United States as toy figures of animate objects and assessed duty of 35 percent. Plaintiff’s claim is that the imported figures should be classified under item 772.97 as Christmas ornaments, dutiable at 17 percent.

*71The pertinent provisions of the tariff schedules are as follows:

C…