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In late 1963, Mattel, Inc. introduced “Fashion Queen Barbie,” listed as a “deluxe Barbie doll to sell at a higher price as the regular doll” because it allowed the owner the ability to change the hair color and hair style. The ability to change the hair color and hair style was accomplished through the design and development of a special sculptured doll head and a collection of replaceable wigs that allow the owner to change the hairdo of the doll. The wigs were classified by the Customs Service under heading 737.20 of the tariff schedule as “parts of dolls”, and assessed with duty at 35 percent ad valorem. Mattel claims that the merchandise is properly classifiable as “wigs” in heading 790.70, with duty at 14 percent ad valorem. Are the Barbie doll wigs classifiable as “parts of dolls” or “wigs”?
See Mattel, Inc. v. United States, 287 F. Supp. 999 (Cust. Ct. 1968)

https://www.courtlistener.com/opinion/1492264/mattel-inc-v-united-states/