L. B. Watson Co. v. United States

Maletz, Judge:

This case which: comes before tbe court on plaintiff's motion for summary judgment involves tbe dutiable status of articles described on tbe invoices as VNC 200 (Randy Reindeer), YNC 301 (Standing Santa 24"), and MR 33 (26" Roly Poly Santa). Tbe articles wbicb were imported from Japan and entered at tbe port of Los Angeles were classified by tbe district director of customs under item 737.40 of tbe Tariff Schedules of tbe United States as other toy figures of animate objects (except dolls), not having a spring mechanism, not stuffed, and not wholly or almost wholly of metal, and…