United States Court of International Trade October 7, 1983, Court No. 81-6-00780 (Spearhead Industries, Inc. v. United States)

Ford, Judge:

The question presented in this action pertains to the proper classification, for customs duty purposes, of inflatable air caps and poncho capes used by children on Halloween. The merchandise was classified as “Toys * * * not specially provided for: Other: Other” under the provisions of item 737.95, Tariff Schedules of the United States, as modified by T.D.