Coleco Industries, Inc. v. United States

Maletz, Judge:

The question in these cross-motions for summary judgment is the proper tariff classification of a game called “Decision Football” that was imported from Canada via the port of Champlain, New York in 1972. Examination of the pleadings and an affidavit of plaintiff’s corporate director of engineering establishes that there is no genuine issue of fact to be tried — and the parties so agree.

The customs decision complained of is the classification of the importation under item 734.15 of the tariff schedules, as modified by T.D. 68-9, with duty assessed at the rate of 10 percent ad…