Louis Marx & Co. v. United States

Maletz, Judge:

These consolidated cases concern the proper rate of duty on hand-painted figurines of the presidents of the United States. The figurines — which were manufactured in Hong Kong and imported via the port of New York — were classified under item 737-40 as “[t]oy figures of animate objects (except dolls), [n]ot having a spring mechanism, * * * [n]ot stuffed, * * * [o]ther” and as*673sessed with duty at 35 percent. It is the contention of plaintiff that the figurines are not toys and are properly classifiable in item 773.10 as figurines of plastic, with duty at the rate of 17 percent.

The…