Chas. C. Merzbach, Inc. v. United States

U.S. Customs Court

Chas. C. Merzbach, Inc. v. United States

50 Cust. Ct. 260, 1963 Cust. Ct. LEXIS 3922

CourtUnited States Customs Court

DecidedApril 9, 1963

DocketNo. 67584; protests 59/33073, etc. (New York)

StatusPublished

This text of 50 Cust. Ct. 260 (Chas. C. Merzbach, Inc. 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.

Bluebook

Chas. C. Merzbach, Inc. v. United States, 50 Cust. Ct. 260, 1963 Cust. Ct. LEXIS 3922 (cusc 1963).

Pincite

Opinion

Opinion by

Oliver, O.J.

In accordance with stipulation of counsel that the merchandise consists of miniature railroad equipment, which includes locomotives, tracks, and accessories, similar in all material respects to that the subject of United States v. Polk’s Model Craft Hobies, Inc., et al. (47 CCPA 137, C.A.D. 746), the merchandise was held dutiable as follows: The items marked “B” or “F” at 13% percent under the provision in paragraph 353, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for metal articles having as an essential feature an electrical element or device; the items marked “O” at 15 percent under the provision in paragraph 353, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for metal articles suitable for producing electrical energy; and the items marked “E” at the appropriate rate of duty, 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 of metal, not specially provided for, as claimed.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Oliver, O.J.

In accordance with stipulation of counsel that the merchandise consists of miniature railroad equipment, which includes locomotives, tracks, and accessories, similar in all material respects to that the subject of United States v. Polk’s Model Craft Hobies, Inc., et al. (47 CCPA 137, C.A.D. 746), the merchandise was held dutiable as follows: The items marked “B” or “F” at 13% percent under the provision in paragraph 353, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for metal articles having as an essential feature an electrical element or device; the items marked “O” at 15 percent under the provision in paragraph 353, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for metal articles suitable for producing electrical energy; and the items marked “E” at the appropriate rate of duty, 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 of metal, not specially provided for, as claimed.

Cite This Page — Counsel Stack

Bluebook (online)

50 Cust. Ct. 260, 1963 Cust. Ct. LEXIS 3922, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chas-c-merzbach-inc-v-united-states-cusc-1963.