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MATTEL, INC. v. U.S.

Slip Op. 96-194. Court No. 92-08-00546.

950 F.Supp. 353 (1996)

MATTEL, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

December 13, 1996.

Attorney(s) appearing for the Case

Stein, Shostak, Shostak & O'Hara (Marjorie M. Shostak and Lawrence Shostak, of counsel), San Diego, CA, for plaintiff.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Laura Siegel, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, of counsel), Washington, DC, for defendant.

DECISION AND JUDGMENT

WATSON, Senior Judge:

This test case involves the proper tariff classification of two doll-sized cars imported by the plaintiff Mattel, Inc. for sale as accessories with their line of Barbie dolls. The cars look like the 1957 Chevrolet Bel-Air convertible and the Ferrari GTS 328. They are large enough to hold the Barbie dolls as drivers or passengers. The Chevrolet is about...

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