Dolliff v. United States

U.S. Customs Court

Dolliff v. United States

50 Cust. Ct. 239, 1963 Cust. Ct. LEXIS 3995

CourtUnited States Customs Court

DecidedMarch 14, 1963

DocketNo. 67510; protests 309088-K, etc. (Boston)

StatusPublished

This text of 50 Cust. Ct. 239 (Dolliff 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

Dolliff v. United States, 50 Cust. Ct. 239, 1963 Cust. Ct. LEXIS 3995 (cusc 1963).

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Opinion

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of mi,niature railroad equipment, which includes locomotives and other railroad cars, tracks, and accessories, similar in all material respects to that the subject of United States v. Polk's Model Graft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), the merchandise was held dutiable as follows: The items marked “A” or “B” at 22% percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs a,nd Trade (T.D. 51802), for manufactures of metal; the items marked “O” at 13% percent under the provision in paragraph 353, as modified by T.D. 52739, for metal articles having as an essential feature an electrical element or device; the items marked “D” at 12% percent under the provision in paragraph 353, as modified by T.D. 52739, for transformers; and the items marked “E” at 17% percent under the provision in paragraph 353, as modified by T.D. 52739, for electrical wiring apparatus, as claimed.

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Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of mi,niature railroad equipment, which includes locomotives and other railroad cars, tracks, and accessories, similar in all material respects to that the subject of United States v. Polk's Model Graft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), the merchandise was held dutiable as follows: The items marked “A” or “B” at 22% percent under the provision in paragraph 397, as modified by the General Agreement on Tariffs a,nd Trade (T.D. 51802), for manufactures of metal; the items marked “O” at 13% percent under the provision in paragraph 353, as modified by T.D. 52739, for metal articles having as an essential feature an electrical element or device; the items marked “D” at 12% percent under the provision in paragraph 353, as modified by T.D. 52739, for transformers; and the items marked “E” at 17% percent under the provision in paragraph 353, as modified by T.D. 52739, for electrical wiring apparatus, as claimed.

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Bluebook (online)

50 Cust. Ct. 239, 1963 Cust. Ct. LEXIS 3995, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dolliff-v-united-states-cusc-1963.