Mego Corp. v. United States

Maletz, Judge:

This action involves the question as to the proper tariff classification of merchandise imported from Taiwan in 1971 which was described on the invoice as (1) a “Vinyl sponge1 leather glove” (hereafter referred to as “the baseball glove or gloves”) and (2) a “Vinyl leather boxing glove” (hereafter referred to as “the boxing glove or gloves”). The merchandise was classified by the government under item 737.90 of the tariff schedules as other toys, not specially provided for, and assessed with duty at the modified rate of 21 percent ad valorem.2

Plaintiff contends that “the…