Mattel, Inc. v. United States

Maletz, Judge:

The question involved in this consolidated action is the proper tariff classification of articles invoiced as “voice units” that were imported from Mexico in 1968 and 1969.

The importations were classified by the government under item 737.90 of the Tariff Schedules of the United States, as modified by T.D. 68-9, as parts of toys, not specially provided for, and assessed with duty at the rate of 31 percent or 28 percent ad valorem, depending upon the date of entry.

Plaintiff contends that the articles are properly classifiable under item 685.32 of the tariff schedules, as modified…