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Legal Opinion

Fortune Star Products Corp. v. United States

United States Customs Court

Decided February 11, 1977No. C.R.D. 77-3; Court No. 72-7-01497PublishedCited by 4 opinions

1Opinion of the Court

Maletz, Judge:

This case concerns tbe proper tariff classification of merchandise invoiced as “Eskimo Doll Radios” that was imported from Japan via the port of New York. The sample consists of a figure of a human baby, having a head, arms and feet composed of a soft rubbery material. It has brown hair and is clothed in a soft, plush, blue and white outfit with a hood made of the same material. The figure is approximately 13 inches high and 10 inches wide with arms extended. It cannot stand or sit up unsupported.

Protruding on the back portion of the body are two black radio knobs, one of which…

2Cases cited5 opinions

  1. The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
  2. New York Merchandise Co. v. United StatesUnited States Customs Court · 1969
  3. New York Merchandise Co. v. United StatesCourt of Appeals for the First Circuit · 1969
  4. Beck Distributing Corp. v. United StatesUnited States Customs Court · 1976
  5. Jimlar Corp. v. United StatesUnited States Customs Court · 1977

3Cited by4 opinions

  1. G. M. Rubber Industries, Inc. v. United StatesUnited States Customs Court · 1978
  2. Holford (USA) Ltd., Inc. v. United StatesUnited States Court of International Trade · 2002
  3. House of Ideas, Inc. v. United StatesUnited States Court of International Trade · 1981
  4. United States v. F.H. Fenderson, Inc.United States Court of International Trade · 1986

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