Legal Opinion

1-2 Kangaroo, Inc. v. United States

United States Customs Court

Decided June 21, 1971No. C.D. 4236PublishedCited by 1 opinion

1Opinion of the Court

Maletz, Judge:

These six protests consolidated for trial involve the tariff classification of so-called “Playplax” units that tvere im*475ported from tlie United Kingdom during the period from December 1967 through November 1968.1 Playplax units are made of transparent plastic, in various colors, and are approximately one-eighth of an inch thick. They come in two different shapes, namely, Playplax “squares” which measure about two inches in width and depth, and Playplax “rings” which are hollow cylinders about two inches high and two and one-quarter inches in diameter. Each Playplax unit has slots…

2Cases cited6 opinions

  1. John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971
  2. Wilson's Customs Clearance, Inc. v. United StatesUnited States Customs Court · 1967
  3. Mattel, Inc. v. United StatesUnited States Customs Court · 1970
  4. Bruce Duncan Co. v. United StatesUnited States Customs Court · 1961
  5. Bruce Duncan Co. v. United StatesUnited States Customs Court · 1964

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3Cited by1 opinion

  1. Creative Playthings, Division of Columbia Broadcasting System, Inc. v. United StatesUnited States Customs Court · 1978

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