Pistorino & Co., Inc. v. United States

MALETZ, Judge:

This case involves the proper tariff classification of merchandise invoiced as “Acupuncture Dolls (Models)” which were manufactured in and exported from the People’s Republic of China and entered at the port of Boston in January 1973. Plaintiff Pistorino & Co., Inc. was the customs broker and the consignee was Sobin Chemicals, Inc. 1

The importation consists of a kit containing a three dimensional scaled-down twenty-inch figure of a human male; a replica of a human hand also scaled down in' size; a replica of a human ear; and a 36-page manual. The kit is imported in a cardboard…