L. B. Watson Co. v. United States

Maletz, Judge:

This case — which comes before the court on a second motion by plaintiff for summary judgment — involves the dutiable status of articles described on the invoices as YNC 200 (Randy Reindeer), VNG 301 (Standing Santa 24"), and MR 33 (26" Roly Poly Santa). The articles were classified by customs under item 737.40 of the tariff schedules 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 assessed with duty at the rate of 35 percent.

Plaintiff claims that the importations are properly…