Mattel, Inc. v. United States

MALETZ, Judge:

This case involves the proper classification of wigs for dolls. The wigs were classified by the collector under item 737.20 of the Tariff Schedules of the United States as parts of dolls, and assessed with duty at 35 percent ad valorem. Plaintiff claims that the merchandise is properly classifiable under the eo nomine provision for “wigs” in item 790.70, with duty at 14 percent ad valorem.

At the trial, the government abandoned and repudiated the collector’s classification and thus relinquished its presumption of correctness in this case. See e. g., Smith & Nichols (Inc), v.…