A company that imports and sells collectibles sought to have some of its collectible figurines classified as toys, which are subject to lower import tariffs than collectibles  The company argued that the figurines amuse customers, just as toys do
However, the government agency responsible for tariffs rejected the company' s request on the grounds that the figurines are marketed as collector' s items rather than toys
Objects that are developed primarily to provide amusement should be subject to lower tariffs than other objects.