Associated Hobby Mfrs., Inc. v. United States

Maletz, Judge:

This case involves the proper tariff classification of eight sets of miniature figures with accompanying auxiliary items. The sets were described on the invoices as construction kits and were imported at Philadelphia from England in 1968. Upon entry they were classified by the government under item 737.40 of the tariff schedules, *393as modified, T.D, 68-9, as other toy figures of animate objects (except dolls), not having a spring mechanism, and not stuffed, and assessed duty at the rate of 31 percent.1

Plaintiff claims the importations should be classified under item 737.09 which…