Topps Chewing Gum, Inc. v. United States

Maletz, Judge:

These three protests which were consolidated for trial involve the question as to the proper tariff classification of certain round metal buttons approximately two inches in diameter, each with a metal pin affixed in the back, that were imported from Japan and entered at the port of New York. On the front of each such button appears a humorous design and/or saying such as “I FouND My Ideal — Me” ; “Stjppoet SloppiNess” ; etc.

The imported merchandise was classified by the government under item 737.90 of the Tariff Schedules of the United States as toys not specially provided for,…