Mattel, Inc. v. United States

' Maletz, Judge:

This case involves the proper tariff classification of wigs for dolls that were imported from Japan in 1964. They were classified by the government under item 737.20 of the tariff schedules providing for “dolls, and parts of dolls including doll clothing,” and assessed with duty at the rate of 35 percent. Plaintiff protests this assessment and claims that the merchandise is properly classifiable under the provision for “wigs” in item 790.70, and thus dutiable at only 14 percent.

The provisions of the tariff schedules with which we are concerned read as follows:

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