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UNITED STATES v. NEW YORK MERCHANDISE CO.

No. 5357, C.A.D. 1004.

435 F.2d 1315 (1970)

The UNITED STATES, Appellant, v. NEW YORK MERCHANDISE CO., Inc., Appellee.

United States Court of Customs and Patent Appeals.

December 17, 1970.

Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Alan S. Rosenthal, James C. Hair, Jr., Washington, D. C., for the United States.

Stein & Shostak, Los Angeles, Cal., attorneys of record, for appellee; S. Richard Shostak, Los Angeles, Cal., of counsel.

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

BALDWIN, Judge.

The government appeals from the decision and judgment of the United States Customs Court, First Division,1 sustaining the protest of New York Merchandise Co. to the classification and resulting assessment of customs duty on certain goods invoiced as "6 Transistor Stuffed Animal Radios: Poodle."

The imported merchandise can be described as stuffed, plush-covered poodle...

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