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IDEAL TOY CORPORATION v. UNITED STATES

Custom Appeal No. 5391.

433 F.2d 801 (1970)

IDEAL TOY CORPORATION, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

October 29, 1970.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City, attorneys of record, for appellant; Eugene F. Blauvelt, New York City, of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman for the United States.

Before RICH, ALMOND, BALDWIN and LANE, Judges, and McMANUS, Judge, Northern District of Iowa, sitting by designation.

ALMOND, Judge.

Ideal Toy Corporation, importer, appeals from the decision and judgment of the First Division, United States Customs Court,1 which held that the imported merchandise was properly classified and overruled appellant's three consolidated protests. The merchandise, consisting of miniature automobile chassis and bodies, was classified under item 737.90 of the Tariff Schedules of the United States (TSUS), which covers toys and...

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