RBW, INC. v. United States

MEMORANDUM OPINION

CARMAN, Judge:

This case, presented by the parties on stipulated facts in lieu of trial, involves the proper tariff classification of books of crossword puzzles, word. games, and “search-a-word” puzzles. The United States Customs Service (Customs) classified the merchandise as puzzles under item 735.20 of the Tariff Schedules of the United States (TSUS), which reads:

Puzzles; game, sport, gymnastic, athletic, or playground equipment; all the foregoing, and parts thereof, not specially provided for.

Plaintiff claims, however, that the merchandise is properly classified under…