Dan-Dee Imports, Inc. v. United States

Opinion

Restani, Judge:

This matter is before the court for decision following trial. The issue before the court is whether the merchandise at issue should be classified for tariff purposes as dolls under item 737.22 of the Tariff Schedules of the United States (TSUS), under item 737.95, TSUS, as toys, not specifically provided for, under item 270.25, TSUS, as books, not specifically provided for, or under item 737.52, TSUS, as toy books.

The merchandise in question was imported from Taiwan during 1978 and 1979, and consists of stuffed cloth figures, each of which represents one of several…