Legal Opinion
Russ Berrie & Co., Inc. v. United States
United States Customs Court
Decided June 24, 1976No. C.D. 4659, Court 72-4-00796PublishedCited by 14 opinions
1Opinion of the Court
MALETZ, Judge:
This case involves the proper classification of articles invoiced as “papier-mache figurines” that were imported from Japan via the port of New York in 1970. The articles were classified by the government as dolls under the provisions of item 737.20 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, and assessed duty at the rate of 24 percent ad valorem. Plaintiff claims the merchandise is classifiable under item 256.75, TSUS, as modified by T.D. 68-9, as articles of papiermache, not specially provided for, dutiable at the rate of 51/2% percent ad…
2Cases cited8 opinions
- The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
- United States v. FloryCourt of Customs and Patent Appeals · 1927
- Nicholas v. United StatesCourt of Customs and Patent Appeals · 1916
- S. Y. Rhee Importers v. United StatesCourt of Customs and Patent Appeals · 1973
- United States v. Parksmith Corp.Court of Customs and Patent Appeals · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hasbro Industries, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Janex Corp. v. United StatesUnited States Customs Court · 1978
- Toy Biz, Inc. v. United StatesUnited States Court of International Trade · 2003
- Rainin Instrument Co., Inc. v. United StatesUnited States Court of International Trade · 2003
- Hasbro Industries, Inc. v. United StatesUnited States Court of International Trade · 1988
9 more not listed; retrieve them via the Exa API.