Dan-Dee Imports, Inc. v. United States

Opinion

Plaintiff, which has moved for summary judgment, challenges the United States Customs Service’s (Customs) classification of twelve entries of merchandise packaged as “Tell A Story Dolls,” 1 and imported from Taiwan during 1978 and 1979.

Customs classified the merchandise as dolls under item 737.22, Tariff Schedules of the United States (“TSUS”), and assessed duty at a rate of 17.5% ad valorem.2 The plaintiff, Dan-Dee Imports, Inc. (“Dan-Dee”), contends that the merchandise is classifiable as toys under item A737.95, TSUS,3 and that, as toys imported from Taiwan during the relevant…