Legal Opinion
Mattel, Inc. v. United States
United States Court of International Trade
Decided August 19, 2004No. SLIP OP. 04-104. Court No. 98-12-03231PublishedCited by 1 opinion
1Opinion of the Court
OPINION
RIDGWAY, Judge.
In this action, plaintiffs Mattel, Inc. and its wholly-owned division, Fisher-Price, Inc., (collectively “Mattel”) challenge the decision of the U.S. Customs Service (“Customs”) 1 denying Mattel’s protests concerning the tariff classification of certain children’s merchandise imported by Mattel and marketed in this country as “Pop-Up Wackaroos.” 2
The Government maintains that Customs properly classified the “Pop-Up Wac-karoos” as toys — specifically, “[o]ther toys ... [i]ncorporating an electric motor,” under subheading 9503.80.20 of the Harmonized Tariff Schedule of the…
2Cases cited17 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
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3Cited by1 opinion
- Trestle Corporation Limited v. Iowa Department of Inspections and AppealsCourt of Appeals of Iowa · 2023