New York Merchandise Co. v. United States

MALETZ, Judge.

The question in this case concerns the proper tariff classification of certain articles known as poodle dog radios that were imported from Japan via the port of San Diego, California. Each consists of a stuffed figure of a poodle dog in the inside of which is a transistor radio that is operated by external volume and tuning control knobs. The articles were classified by the government under item 737.30 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as toy figures of animate objects, not having spring mechanisms, and assessed with duty at 18 percent ad valorem.…