November 19, 2014
- 114 Customs Duties
- 114II Goods Subject to Duty, Rate, and Amount
- 114k37 Sundries
- 114k37(15) Toys
Action figure based on comic book character who, according to figure’s packaging, had trained himself to be greatest hunter on Earth and used secret jungle potions to augment his strength and stamina was representation of mythical or legendary creature more properly belonging to tariff subheading of Harmonized Tariff Schedule of the United States (HTSUS) for “Toys representing animals or non-human creatures (for example, robots and monsters),” rather than representation of ordinary human being falling within “dolls” classification heading.
Toy Biz, Inc. v. U.S., 248 F.Supp.2d 1234, (CIT, 2003)