Kamar International Inc. v. United States

Memorandum and Opinion

DiCarlo, Judge:

Plaintiff challenges the United States Customs Service (Customs) classification in 1982 of stuffed toys from Taiwan depicting E.T. the Extra-Terrestrial (E.T.) as created by the movie and novel of the same name under item 737.95 of the Tariff Schedules of the United States (TSUS) covering other toys, not specially provided for ("nspf’) dutiable at 13.6% ad valorem. Plaintiff contends the imports are entitled to entry duty-free pursuant to 19 U.S.C. § 2463(b) under item 737.30, TSUS, as toy figures of an "animate” object. The case was submitted to the Court…