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CHILDCRAFT EDUC. CORP. v. UNITED STATES

Court No. 74-7-01841.

572 F.Supp. 1275 (1983)

CHILDCRAFT EDUCATION CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 15, 1983.

Attorney(s) appearing for the Case

Fitch, King & Caffentzis, New York City (Peter J. Fitch, New York City, at the trial and on briefs), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, New York City, Intern. Trade Field Office, Commercial Litigation Branch (Jerry P. Wiskin, New York City, at the trial and on brief), for defendant.

LANDIS, Judge:

This action involves merchandise known as "Teaching Typewriters", "Touch to Learn", and "Touch to Match", manufactured in Japan and entered at the port of New York between May 28, 1971 and October 1, 1971.

The pertinent statutory provisions are as follows:

Classified

Schedule 7, Part 5, Subpart E Subpart E headnotes: * * * * * * 2. For the purposes of the tariff schedules, a "toy" is any...

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