Lewis Galoob Co. v. United States

Maletz, Judge:

This case involves the tariff status of an article invoiced as a mechanical crawling baby that was imported from Japan via the port of San Francisco. The import was classified by customs under item 737.20 of the tariff schedules which covers dolls and assessed duty at the rate of 35 percent. Plaintiffs protest this assessment and claim that the articles are more than dolls and thus properly dutiable at 24 percent under item 737.45 which provides for toy figures of animate objects (except dolls) that have a spring mechanism and are wholly or almost wholly of metal.

We proceed now…