Ideal Toy Corp. v. United States

Landis, Judge:

These consolidated actions 1 involve the question of whether an inflatable article described on the invoices as “inflatable baby tender chair” or “Ideal’s Baby-Me Play Float” was properly classified by customs officials as a toy, dutiable under TSUS item 737.90 at various rates depending on the date of entry,2 or should be classified as plaintiff claims, as an article of the class or kind properly classifiable under the tariff provision for pneumatic mattresses and other inflatable articles, not specially provided for, under TSUS item 790.39, also at various rates.3

The imported…