Minnetonka Brands, Inc. v. United States
United States Court of International Trade
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
WALLACH, Judge.
INTRODUCTION
Plaintiff, Minnetonka Brands, Inc. (“Minnetonka”) is an importer of certain hollow, plastic bodies and heads in the shape of such well-known Sesame Street and Peanuts children’s characters as “Big Bird,” “Cookie Monster” and “Snoopy Flying Ace.” This merchandise, which is used to package and sell bubble bath, was classified by the U.S. Customs Service (“Customs”) under Harmonized Tariff Schedule of the United States (“HTSUS”) subheadings 3923.30.00 and 3923.50.00. These subheadings, which respectively cover plastic bottles for…
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