Larami Corp. v. United States

Maletz, Judge:

This case involves the proper tariff to be assessed on rubber hives in rubber sheaths that were imported from Japan. The government classified them as toys under item 737.90 and assessed duty at 35 percent.1 Plaintiff claims they are properly dutiable at 20 percent under item 737.65 as practical joke articles.2

The import, in particular, consists of a rubber knife about eight inches in length, encased in a rubber sheath. The handle of the knife is made of black rubber with an embossed design simulating wood grain. The blade — also made of rubber — is colored to resemble metal.…