Mattel, Inc. v. United States

Decision and Judgment

Watson, Senior

Judge:

This test case involves the proper tariff classification of two doll-sized cars imported by the plaintiff Mattel, Inc. for sale as accessories with their line of Barbie dolls. The cars look like the 1957 Chevrolet Bel-Air convertible and the Ferrari GTS 328. They are large enough to hold the Barbie dolls as drivers or passengers. The Chevrolet is about two feet long. The Ferrari is about 20 inches long.

The cars were classified by the Customs Service as toys other than models without spring mechanisms, under Subheading 9503.90.60 of the Harmonized…