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MINNETONKA BRANDS, INC. v. U.S.

No. SLIP OP. 00-862, Court No. 97-05-00894.

110 F.Supp.2d 1020 (2000)

MINNETONKA BRANDS, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

July 24, 2000.

Attorney(s) appearing for the Case

Ross & Hardies, New York City (Joseph S. Kaplan); Caramagno & Griffin (William L. Griffin), of counsel, for Plaintiffs.

David W. Ogden, Acting Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Mikki Graves Walser); Sheryl A. French, Office of Assistant Chief Counsel, United States Customs Service, of counsel, for Defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

WALLACH, Judge.

INTRODUCTION

Plaintiff, Minnetonka Brands, Inc. ("Minnetonka") is an importer of certain hollow, plastic bodies and heads in the shape of such well-known Sesame Street and Peanuts children's characters as "Big Bird," "Cookie Monster" and "Snoopy Flying Ace." This merchandise, which is used to package and sell bubble bath, was classified by the U.S. Customs Service ("Customs") under Harmonized...

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