Poynter Products, Inc. v. United States

Maletz, Judge:

This case involves the question of the proper tariff classification of importations from Japan that were described on the invoice as “Novelty Goods (Toys) B/O Miniature Record Players.” They were classified by the government under item 737.90 of the Tariff Schedules of the United States as other toys not specially provided for and assessed duty at the rate of 35 percent ad valorem.

Plaintiff claims that the articles are not toys but rather are phono*294graphs and, as such, are properly dutiable under item 685.32 as phonographs at the rate of 11.5 percent. The claim is based primarily…