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OZEN SOUND DEVICES v. UNITED STATES

Appeal No. 79-37, C.A.D. No. 1246.

620 F.2d 880 (1980)

OZEN SOUND DEVICES, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 1, 1980.

Attorney(s) appearing for the Case

Robert B. Silverman, New York City, Attorney of record for appellant; Murray Sklaroff, New York City, of counsel.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Director Joseph I. Liebman, New York City, Atty. in Charge, Field Office for Customs Litigation, Saul Davis, New York City, of counsel.

Before MARKEY, Chief Judge, RICH, BALDWIN, and MILLER, Associate Judges, and FORD, Judge.

MILLER, Judge.

This is an appeal from the judgment of the United States Customs Court in Ozen Sound Devices v. United States, 83 Cust.Ct. ___, C.D. 4816, 476 F.Supp. 1078 (1979), which upheld the classification of the imported merchandise under item 737.95 of the Tariff Schedules of the United States ("TSUS") as parts of toys, not specifically provided for. We affirm.

BACKGROUND

The imported merchandise...

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