Mego Corp. v. United States

Maletz, Judge:

The problem in this consolidated action concerns the proper tariff classification of merchandise invoiced as “Baseball Game” that was exported from Hong Kong and entered at the port *191of New York in August ánd October 1969. The merchandise was classified by the government under item 737.90 of the tariff schedules, as other toys, not specially provided for, and assessed duty at the modified rate of 28 percent ad valorem.1 The government claims alternatively that the merchandise is classifiable under item 737.80, as toys, not specially provided for, having a spring mechanism, and…