Legal Opinion
Ozen Sound Devices v. United States
United States Customs Court
Decided August 7, 1979No. C.D. 4816; Court No. 78-3-00506PublishedCited by 1 opinion
1Opinion of the Court
Maletz, Judge:
This case concerns the proper tariff classification of merchandise which is virtually the same as the merchandise involved in Mattel, Inc. v. United States, 76 Cust. Ct. 84, C.D. 4639 (1976). In Mattel, articles invoiced as “voice units” which were inserted into dolls and other objects to reproduce prerecorded sentences or sayings were held to have been properly classified by Customs under item 737.90 of the Tariff Schedules of the United States (TSUS), *30as modified by T.D. 68-9, as parts of toys, not specially provided for, rather than under item 685.32, as modified by T.D.…
2Cases cited9 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Ideal Toy Corporation v. The United StatesCourt of Customs and Patent Appeals · 1970
- Pressner v. United StatesUnited States Customs Court · 1966
- American Graphophone Co. v. AmetU.S. Circuit Court for the Northern District of Illnois · 1896
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1969
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3Cited by1 opinion
- Ozen Sound Devices v. United StatesCourt of Customs and Patent Appeals · 1980