Legal Opinion
Toy Biz, Inc. v. United States
United States Court of International Trade
Decided August 20, 1998No. Slip Op. 98-121. Court No. 94-05-00257PublishedCited by 1 opinion
1Opinion of the Court
Opinion
AQUILINO, Judge.
This case contests denial by the U.S. Customs Service of duty-free entry for merchandise it classified under subheading 9503.49.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (1992) as “Toys representing animals ...: ... Other”. The plaintiff claims that duties at the rate of 6.8 percent ad valorem should not have been demanded (and paid) in view of subheading 9902.95.02, which at the time exempted
Stuffed or filled toys representing animals or non-human creatures, not having a spring mechanism and not exceeding 63.5 cm in either length, width, or…
2Cases cited8 opinions
- Perrin v. United StatesSupreme Court of the United States · 1979
- Smith v. United StatesSupreme Court of the United States · 1993
- Bausch & Lomb, Incorporated v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Pima Western, Inc. v. United StatesUnited States Court of International Trade · 1996
- W.Y. Moberly, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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3Cited by1 opinion
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