TOY BIZ, INC. v. U.S.

Slip Op. 98-121. Court No. 94-05-00257.

19 F.Supp.2d 1128 (1998)

TOY BIZ, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 20, 1998.


Attorney(s) appearing for the Case

Singer & Singh (Indie K. Singh and Sherry L. Singer), Valley Stream, NY, for Plaintiff.

Frank W. Hunger, Assistant Attorney General, Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, U.S. Department of Justice, Civil Division (Mikki Graves Walser) and Office of Assistant Chief Counsel, U.S. Customs Service (Sheryl A. French, of counsel), Washington, DC, for Defendant.


Opinion

AQUILINO, Judge.

This case contests denial by the U.S. Customs Service of duty-free entry for merchandise it classified under subheading 9503.49.00 of the Harmonized Tariff Schedule of the United States ("HTSUS") (1992) as "Toys representing animals ...: ... Other". The plaintiff claims that duties at the rate of 6.8 percent ad valorem should not have been demanded (and paid) in view of subheading 9902.95.02, which at the time exempted...

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