TOY BIZ, INC. v. U.S.

SLIP OP. 02-76, Court No. 96-10-02291.

219 F.Supp.2d 1289 (2002)

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

United States Court of International Trade.

July 30, 2002.


Attorney(s) appearing for the Case

Singer & Singh, New York City (Sherry L. Singer and Indie K. Singh), for Plaintiff.

Robert D. McCallum, Jr., Assistant Attorney General; John J. Mahon, Acting Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Mikki Graves Walser); Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, for Defendant, of counsel.


OPINION

RIDGWAY, Judge.

This action involves the tariff classification of dozens of action figures from various Marvel Comics series (including the X-Men, Spider-Man, and the Fantastic Four), as well as a doll sold as "Jumpsie." Plaintiff Toy Biz, Inc. ("Toy Biz") imported the merchandise from China, through the ports of Seattle and Los Angeles, in 1993 and 1994. The United States Customs Service ("Customs") classified the merchandise as "[d]olls representing...

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