Nadel & Sons Toy Corp. v. United States

Rao, Judge:

This civil action involves the proper classification of merchandise described on the commercial invoices as “plastic push button patriotic savings banks,” item No. 6165. It was manufactured by General Industrial Company in Kowloon, Hong Kong and imported into the United States by the plaintiff on August 19, 1975 at the port of New York. The merchandise can best be described as a nine-inch plastic replica of a cast iron bank in the figure of Uncle Sam standing on a decorated platform approximately two inches in height. The Uncle Sam figure is brightly painted with red and white…