Amico, Inc. v. United States

Maletz, Judge:

This case involves the proper tariff classification of merchandise invoiced as an “Inflatable Santa in Ball Christmas wall decoration” that was imported from Hong Kong and entered at Philadelphia, Pennsylvania in 1970. The importations were classified by the government under item 737.40 of the tariff schedules, as modified by T.D. 68-9, as toy figures of animate objects and duty was assessed at the rate of 24 percent ad valorem. The government claims alternatively that the importations are classifiable under item 737.90 of the tariff schedules, as modified by T.D. 68-9, as toys,…