Legal Opinion
Mattel, Inc. v. United States
United States Court of International Trade
Decided December 11, 1984No. Court No. 80-3-00425Published
1Opinion of the Court
Carman, Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from the Philippines and described on the customs invoices as a “base stand and leg holder” for use with the “Pretty Changes Barbie” doll.1
The merchandise was classified by the United States Customs Service (Customs) as “[d]olls and parts of dolls, including doll clothing * * * Other,” under item 737.22 of the 1978 Tariff Schedules of the United States (TSUS), and assessed with duty at the rate of 17.5 percent ad valorem.
Plaintiff contests this…
2Cases cited17 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
- Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
- Donalds Ltd. v. United StatesUnited States Customs Court · 1954
- Mattel, Inc. v. United StatesUnited States Customs Court · 1968
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