Maiya Co. v. United States

Court of International Trade

Maiya Co. v. United States

17 Ct. Int'l Trade 186

CourtUnited States Court of International Trade

DecidedMarch 26, 1993

DocketCourt No. 88-11-00851

StatusPublished

This text of 17 Ct. Int'l Trade 186 (Maiya Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of International Trade primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Maiya Co. v. United States, 17 Ct. Int'l Trade 186 (cit 1993).

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Opinion

Memorandum Opinion and Order

Musgrave, Judge:

Upon reviewing the facts contained in the parties’ papers as substantiated at trial, this Court holds that the Customs Service properly classified the objects in question, certain plush toy animal figures with a voice activated electronic device stuffed in a pouch located in the toy, as toys under Item 737.30 TSUS. Plaintiff did not overcome the presumption of correctness of the Customs Service’s classification. The Court agrees with the Customs Service that the objects’ chief use was the amusement of children or adults. This Court also agrees that the figure and the electronic box constituted an entirety. The box was purposely never sold separately or marked for any other use than inside the toy figure. Indeed, although the box can be removed from the figure, its limited ability to reproduce voices makes it impractical and unamusing when so removed.

Accordingly, judgment is entered in favor of defendants, affirming the classification and assessment of duties by the appropriate Customs official, and the action is dismissed.

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Memorandum Opinion and Order

Musgrave, Judge:

Upon reviewing the facts contained in the parties’ papers as substantiated at trial, this Court holds that the Customs Service properly classified the objects in question, certain plush toy animal figures with a voice activated electronic device stuffed in a pouch located in the toy, as toys under Item 737.30 TSUS. Plaintiff did not overcome the presumption of correctness of the Customs Service’s classification. The Court agrees with the Customs Service that the objects’ chief use was the amusement of children or adults. This Court also agrees that the figure and the electronic box constituted an entirety. The box was purposely never sold separately or marked for any other use than inside the toy figure. Indeed, although the box can be removed from the figure, its limited ability to reproduce voices makes it impractical and unamusing when so removed.

Accordingly, judgment is entered in favor of defendants, affirming the classification and assessment of duties by the appropriate Customs official, and the action is dismissed.

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Bluebook (online)

17 Ct. Int'l Trade 186, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maiya-co-v-united-states-cit-1993.