Mattel, Inc. v. United States

Richardson, Judge:

The merchandise in this action consists of U.S. manufactured phonograph records which were packaged in Mexico and exported therefrom in 1972 in association with other merchandise (toy telephones) not in issue here. Upon entry at Los Angeles-Long Beach, Calif., the records were classified in liquidation under TSUS item 737.90 as modified by T.D. 68-9 as toys, and parts of toys, not specially provided for, other, at the duty rate of 17.5 per centum ad valorem. The plaintiff-importer claims primarily that the records are entitled to duty-free entry under TSUS item 800.00 as…