Mego Corp. v. United States

73 Cust. Ct. 190, 389 F. Supp. 1399, 73 Ct. Cust. 190, 1974 Cust. Ct. LEXIS 2989
CourtUnited States Customs Court
DecidedDecember 19, 1974
DocketC.D. 4574; Court Nos. 70/62273, etc.
StatusPublished

This text of 73 Cust. Ct. 190 (Mego Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mego Corp. v. United States, 73 Cust. Ct. 190, 389 F. Supp. 1399, 73 Ct. Cust. 190, 1974 Cust. Ct. LEXIS 2989 (cusc 1974).

Opinion

Maletz, Judge:

The problem in this consolidated action concerns the proper tariff classification of merchandise invoiced as “Baseball Game” that was exported from Hong Kong and entered at the port [191]*191of New York in August ánd October 1969. The merchandise was classified by the government under item 737.90 of the tariff schedules, as other toys, not specially provided for, and assessed duty at the modified rate of 28 percent ad valorem.1 The government claims alternatively that the merchandise is classifiable under item 737.80, as toys, not specially provided for, having a spring mechanism, and thus dutiable at the modified rate of 33 percent ad valorem.

Plaintiff claims alternatively that the imported merchandise is properly classifiable (1) under item 735.20, as game or sport equipment, dutiable at the modified rate of 16 percent ad valorem; or (2) under item 734.20, as game machines, dutiable at the modified rate of 8 percent ad valorem; or (3) under item 734.56, as other baseball equipment, dutiable at the modified rate of 12 percent.

The pertinent provisions of the tariff schedules read as follows:

Classified under:
Subpart E [Part 5, Schedule 7] headnotes:
1. The articles described in the provisions of this subpart (except parts) shall be classified in such provisions, whether or not such articles are more specifically provided for elsewhere in the tariff schedules, but the provisions of this subpart do not apply to—
* * * * * * *
(iii) games and other articles in items 734.15 and 734.20, toy balls (items' 735.09-12), and puzzles and games in item 735.20 (see pail; 5D of this schedule).
2. For the purposes of the tariff schedules, a “toy” is any article chiefly used for the amusement of children or adults.
* * * * * * *
Toys, and parts of toys, not specially provided for:
* * * * * * *
737.90 Other_ 28% ad val.
Alternative classification claimed by government:
Toys, and parts of toys, not specially provided for:
* * * * * * *
[192]*192737.80 - Toys having a spring mechanism_ 33% ad val.
Classification claimed by plaintiff [Subpart D, Part 5, Schedule 7] :
735.20 Puzzles; game, sport, gymnastic, athletic, or playground equipment; all the foregoing, and parts thereof, not specially provided for_ 16% ad val.2
Alternative classification claimed by plaintiff;
734.20 Game machines, including coin or disc operated game machines and including games having mechanical controls for manipulating the action, and parts thereof_'_ 8% ad val.
Alternative classification claimed by plaintiff:
Baseball equipment and parts thereof:
* * * * * * *
734.56 Other_ 12% ad val.

I

The imported merchandise consists of (1) a device which projects balls by means of a mechanism having a battery operated, coil-spring controlled pitching arm; (2) a set of eight small plastic, hollow balls, each approximately one and one half inches in diameter; and (3) a plastic, hollow telescoping bat, which, when extended to its full length, is 25 inches long. The projecting device has a rack for holding the balls which is designed to deliver the balls one-at-a-time to the pitching arm. In turn, the pitching arm is designed to propel the balls one-at-a-time to a batter standing (with the bat) a few yards from the mechanism. The pitching arm may be adjusted by placing a key attached to the coil spring into one of a number of slots thereby changing the tension on the arm and controlling the height and speed at which the ball is propelled.

The device contains an on-off electric switch connected to the battery. When the switch is turned on, the battery supplies power to a motor which activates a lever that revolves and activates the spring controlled pitching arm, which then propels -each ball at constant time intervals to a distance of some 20 feet. About eight seconds elapse between the time the switch is turned on and the first ball projected, which is sufficient time to enable the user to turn on the device and then move to the batter position.

[193]*193As imported, tbe merchandise was packed in a carton on which was printed the following:

Professional
Home Run
Adjustable Pitching Machine
Be a Real Slugger - Practice at Home
* Automatic Delivery
* Adjustable Pitching Height For All Ages
* Safe Non-Toxic Plastic Bat and Balls
* * * * * * *
FuN For EveryoNe

Also, as imported, the carton contained an instruction sheet which set forth instructions on assembly and use of the merchandise and also described how one or more persons “can play baseball” therewith. This instruction sheet read as follows:

The “Home Run Baseball Game” by Mego is designed to operate in the same manner as the famous “Iron Mine” Pitching Machine used by the Major League Baseball Clubs. To operate simply insert D battery in the direction as indicated and close door. Take the ball chute and insert the pin into the machine and take the chute holder and insert into the holes as indicated in -figure A and rest chute in brackets. Insert key on lower end of the spring into the slots provided on the bottom of machine. By moving the key into the different slots you can adjust the height and speed of the pitch. Put balls into the chute and turn the switch on. If the machine does not start immediately, push on gently toward the back of the machine, machine will now operate correctly.
To open bat, grasp both ends and pull outwards with twisting motion. You are now ready to play baseball.
Games
One of the ideal features of the “Home Run Baseball'Game” is that one person can play baseball. Set-up the machine at an appropriate distance and mark off on the wall at 2 foot intervals, single, double, triple and home-run. Turn on the machine, the balls that hit before the wall are out. Any balls above the first line is a single, above the second a double and so on. This way you can enjoy batting practice.
For 2 people, one bats and one fields alternatively, this makes it much more difficult to score runs.
For 3 or more players, use the machine as the pitcher and position the players as you would any normal baseball game. Children of different ages can play together since the machine can be adjusted to the appropriateheight and speed.
Now Lets Play Ball !

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440 F.2d 1384 (Customs and Patent Appeals, 1971)
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Mego Corp. v. United States
67 Cust. Ct. 19 (U.S. Customs Court, 1971)

Cite This Page — Counsel Stack

Bluebook (online)
73 Cust. Ct. 190, 389 F. Supp. 1399, 73 Ct. Cust. 190, 1974 Cust. Ct. LEXIS 2989, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mego-corp-v-united-states-cusc-1974.