House of Ideas, Inc. v. United States

Watson, Judge:

Plaintiff challenges the denial of its protest against the government’s classification of his merchandise as dolls, under Item 737.20, TSUS,1 as modified by T.D. 68/9, dutiable at 17.5 percent ad valorem. Plaintiff contends that the proper classification of the merchandise is “articles of papier-mache not specially provided for,” under Item 256.75,2 TSUS, which is duty free under the General System of Preferences, for products of Taiwan.

*69The items in question were exported from Taiwan on March 25, 1977 and entered at the Port of Los Angeles. They are described on the Special…