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MATTEL, INC. v. U.S.

SLIP OP. 04-104. Court No. 98-12-03231.

346 F.Supp.2d 1295 (2004)

MATTEL, INC. and Fisher Price, Inc. Plaintiffs, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 19, 2004.

Attorney(s) appearing for the Case

Stein Shostak Shostak & O'Hara, P.C., Los Angeles, CA (Marjorie M. Shostak and Heather C. Litman), for Plaintiffs.

Peter D. Keisler, Assistant Attorney General; John J. Mahon, Acting Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Mikki Graves Walser); Sheryl A. French, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, for Defendant United States, of counsel.

OPINION

RIDGWAY, Judge.

In this action, plaintiffs Mattel, Inc. and its wholly-owned division, Fisher-Price, Inc., (collectively "Mattel") challenge the decision of the U.S. Customs Service ("Customs")1 denying Mattel's protests concerning the tariff classification of certain children's merchandise imported by Mattel and marketed in this country as "Pop-Up Wackaroos."

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