Charles C. Merzbach Co. v. United States

U.S. Customs Court

Charles C. Merzbach Co. v. United States

52 Cust. Ct. 253, 1964 Cust. Ct. LEXIS 3789

CourtUnited States Customs Court

DecidedFebruary 3, 1964

DocketNo. 68287; protests 58/991, etc. (New York)

StatusPublished

This text of 52 Cust. Ct. 253 (Charles C. Merzbach Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Charles C. Merzbach Co. v. United States, 52 Cust. Ct. 253, 1964 Cust. Ct. LEXIS 3789 (cusc 1964).

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Opinion

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the

merchandise is similar in all material respects to that the subject of United, States v. Polk’s Model Craft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), the items marked “A,” stipulated to consist of certain hobbyists scale models of buildings, tanks, etc., were held dutiable at 17% percent under the provision in paragraph 1413, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52462), for manufactures of paper or under said paragraph, as modified, supra, by similitude under paragraph 1559, as amended. The items marked “B,” stipulated to consist of certain hobbyists scale models of catenaries and parts thereof, etc., were held dutiable at the appropriate rate, depending upon the date of entry, under the provision in paragraph 397, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for manufactures in chief value of base metal, as claimed.

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Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the

merchandise is similar in all material respects to that the subject of United, States v. Polk’s Model Craft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), the items marked “A,” stipulated to consist of certain hobbyists scale models of buildings, tanks, etc., were held dutiable at 17% percent under the provision in paragraph 1413, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52462), for manufactures of paper or under said paragraph, as modified, supra, by similitude under paragraph 1559, as amended. The items marked “B,” stipulated to consist of certain hobbyists scale models of catenaries and parts thereof, etc., were held dutiable at the appropriate rate, depending upon the date of entry, under the provision in paragraph 397, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for manufactures in chief value of base metal, as claimed.

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52 Cust. Ct. 253, 1964 Cust. Ct. LEXIS 3789, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charles-c-merzbach-co-v-united-states-cusc-1964.