Toy Biz, Inc. v. United States

OPINION

BARZILAY, Judge.

I.Introduction

This is the fourth and final opinion for this Court in a case involving the tariff classification of dozens of action figures from various Marvel Comics series. See Toy Biz, Inc. v. United States, 26 CIT -, -, 219 F.Supp.2d 1289 (2002) (‘‘Toy Biz III’’); 25 CIT -, -, 132 F.Supp.2d 17 (2001) (‘‘Toy Biz II”); 24 CIT -,-, 123 F.Supp.2d 646 (2000) {“Toy Biz I”). The legal issue presented in this case involves the construction of the “dolls” provision vis a vis the “other toys” provision. This issue was an historically contentious one 1 under the former…