Ideal Toy Corp. v. United States

Maletz, Judge:

This case involves the proper tariff status of a spring-operated drive mechanism which is used to provide head movement in an animated doll. Each mechanism consists of a spring-'wound motor and a bent shaft, both of which were manufactured in Switzerland and entered at the port of New York in 1965.

The importation was classified by the government under item 737.90 of the tariff schedules as a part of a toy and assessed duty at the rate of 35 percent. It is claimed by plaintiff to be properly classifiable as a spring-operated motor under item 660.80, dutiable at only 20 percent.

The…