Passage Summary: A company tried to get a lower tax rate by calling their figurines 'toys,' but the government said no because the company advertises them as collectibles.

Conclusion: The figurines should be denied the 'toy' classification and remain subject to the higher 'collectible' tariff.

Reasoning: The government agency determined that the way the products are marketed (as collector's items) outweighs the fact that they provide amusement similar to toys.

Analysis: The agency's logic rests on a specific hierarchy: marketing intent is more important than functional use. To justify this decision, we need a principle that explicitly states that the classification of an item for tariff purposes should be based on how it is marketed to the public rather than how it is used by the consumer. The correct principle will essentially say, 'If you sell it as a collectible, we tax it as a collectible,' regardless of how much fun the customers are having with it.