The United States v. New York Merchandise Co., Inc.

BALDWIN, Judge.

The government appeals from the decision and judgment of the United States Customs Court, First Division, 1 sustaining the protest of New York Merchandise Co. to the classification and resulting assessment of customs duty on certain goods invoiced as “6 Transistor Stuffed Animal Radios: Poodle.”

The imported merchandise can be described as stuffed, plush-covered .poodle dogs, about 12 inches in overall length, each containing, in a concealed, zippered compartment, a battery-powered transistor radio which is operated by control knobs protruding out from the nose and chest parts…