Rene D. Lyon Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of merchandise consisting of assorted miniature animal figures invoiced as “Holiday Animal Assortment” (Item No. 1215),' “Night before X’mas Red Mouse Doll” (Item No. 2111), and “Assortment of Animals” (Itém No. 2112). The articles which were imported from Japan via the port of New York in 1970 were classified by the'government under item 737.40 of the Tariff Schedules of the'United States, as modified by T.D. 68-9, as other toy figures of animate objects, not stuffed, and assessed duty at the rate of 24% ad valorem.

Plaintiff…