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RBW, INC. v. UNITED STATES

No. 82-6-00825.

632 F.Supp. 13 (1986)

RBW, INC., Per C.J. Tower & Sons of Buffalo, Inc., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 13, 1986.

Attorney(s) appearing for the Case

Mandel & Grunfeld (Steven P. Florsheim, New York City, on motion), for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., New York City, (Barbara Epstein, Washington, D.C., on motion), for defendant.

MEMORANDUM OPINION

CARMAN, Judge:

This case, presented by the parties on stipulated facts in lieu of trial, involves the proper tariff classification of books of crossword puzzles, word games, and "search-a-word" puzzles. The United States Customs Service (Customs) classified the merchandise as puzzles under item 735.20 of the Tariff Schedules of the United States (TSUS), which reads:

Puzzles; game, sport, gymnastic, athletic, or playground equipment...

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