Louis Marx & Co. v. United States

Maletz, Judge:

At issue in this case is the proper tariff status of toys invoiced as “Mechanical Hopping Munchie Mellon Series” that were imported from Japan and entered at the port of Philadelphia in 1967.

The imports were classified under item 737.80 of the tariff schedules as toys, not specially provided for, having a spring mechanism and assessed duty of 41 percent. Plaintiff agrees that the imports constitute toys having a spring mechanism, but contends that they are specially provided for under item 737.45 as toy figures of animate objects, almost wholly of metal, and are thus dutiable at…