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. Which one of the following principles, if valid, most helps to justify the government agency's decision?
A: The tariff classification of an item should depend primarily on how the item is marketed.
B: Objects that are developed primarily to provide amusement should be subject to lower tariffs than other objects.
C: When importing products, a company should seek the tariff classification that results in the lowest tariffs.
D: A company should market its products as collectibles rather than toys if doing so enables it to sell them for higher prices.
Choose A, B, C or D as your solution.
A