Pukel v. United States

Maletz, Judge:

The imported merchandise included in this case was invoiced as “7,000 musical movements 12 teeth in plastic shells, heavy duty type with 1" ring keys” and “7,000 4" bent rods.” It was classified under item 737.90 of the Tariff Schedules of the United States as parts of toys and assessed with duty at the rate of 35 percent ad valorem.1 Plaintiff claims that the merchandise is properly dutiable at the rate of 16 percent ad valorem, under item 726.75 of the Tariff Schedules of the United States, as “movements and other parts of music boxes.”2

First, defendant has moved to dismiss…