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NEW YORK MERCHANDISE CO. v. UNITED STATES

C.D. 3746; Protest No. 66/4208-1047.

305 F.Supp. 25 (1969)

NEW YORK MERCHANDISE CO., Inc. v. UNITED STATES.

United States Customs Court, First Division.

March 20, 1969.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (S. Richard Shostak, Los Angeles, Cal., of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Herbert P. Larsen and Glenn E. Harris, New York City, trial attorneys), for defendant.

Before WATSON, MALETZ, and RE, Judges.

MALETZ, Judge.

The question in this case concerns the proper tariff classification of certain articles known as poodle dog radios that were imported from Japan via the port of San Diego, California. Each consists of a stuffed figure of a poodle dog in the inside of which is a transistor radio that is operated by external volume and tuning control knobs. The articles were classified by the government under item 737.30 of the Tariff Schedules of the United States (19...

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