Lewis Galoob Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of an importation from Japan of an item known as a battery-operated Swivel-O-Matic astronaut. It was assessed duty at 35 percent under item 737.90 of the tariff schedules which covers other toys, not specially provided for. Plaintiff claims the import is properly dutiable at 21 percent under item 737.35 of the tariff schedules as a toy figure of an animate object, not having a spring mechanism, not stuffed, and almost wholly of metal. The main issue in the case is whether or not the imports are properly classifiable as toy…