Exhibit Sales, Inc. v. United States

Newman, Judge:

The issue in these two consolidated protests concerns the proper tariff classification of certain toy caricatures, invoiced as “Mister Egg Head”, imported from Japan in 1968.

The articles were classified under item 737.90 of the Tariff Schedules of the United States (TSUS) as toys, not specially provided for, not having a spring mechanism, and assessed with duty at the rate of 31 per centum ad valorem. Plaintiff claims that the articles are properly dutiable at the lower rate of 18.5 per centum ad valorem under the provision in item 737.35, TSUS, for toy figures of animate…