International Models, Inc. v. United States

31 Cust. Ct. 24, 1953 Cust. Ct. LEXIS 904
CourtUnited States Customs Court
DecidedJuly 8, 1953
DocketC. D. 1541
StatusPublished
Cited by4 cases

This text of 31 Cust. Ct. 24 (International Models, 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
International Models, Inc. v. United States, 31 Cust. Ct. 24, 1953 Cust. Ct. LEXIS 904 (cusc 1953).

Opinion

Olives, Chief Judge:

This case relates to merchandise described on the invoice as “25 sets H. O. gauge Freight electric locomotive completed,” exported from Japan in September 1948 and imported at New York by International Models, Inc. The collector classified the articles under the provision in paragraph 1513 of the Tariff Act of 1930 for “all other toys * * * not specially provided for, 70 per centum ad valorem.”

Although several claims are alleged in the protest, only two are pressed. Plaintiffs claim classification for the merchandise either as articles composed wholly or in chief value of base metal, not specially provided for, under paragraph 397 of the Tariff Act of 1930, as modified by T. D. 51802, with a dutiable rate of 22% per centum ad valorem; or, as articles having as an essential feature an electrical element or device, under paragraph 353, as-modified by T. D. 51802, carrying a dutiable rate of 15 per centum ad valorem.

The pertinent provisions of modified paragraphs 397 and 353, supra, read as follows:

[Par. 353.] Articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, and articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs; all the foregoing (not including electrical wiring apparatus, instruments, and devices), finished or unfinished, wholly or in chief value of metal, and not specially provided for:
Other articles (except machines for determining the strength of materials or articles in tension, compression, torsion, or shear; flashlights;
batteries; vacuum cleaners; and internal-combustion engines)_
15 % ad val.

[Par. 397.] Articles or wares not specially provided for, whether partly or wholly manufactured:

;}:

Composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal (not including [26]*26platinum, gold, or silver), but not plated with platinum, gold, or silver, or colored with gold lacquer:
* * * * * * *
Other (except slide fasteners and parts thereof)--22)4% ad val.

Of primary consideration is whether the present merchandise is a “toy,” within the statutory definition of the term, set forth in paragraph 1513, as follows:

* * * As used in this paragraph the term “toy” means an article chiefly used for the amusement of children, whether or not also suitable for physical exercise or for mental development.

Thus, the question before us is a matter of “chief use,” and where the statutory language under discussion includes specifically the words “chiefly used,” as they appear in the foregoing definition, then it is the chief use at the time of the importation that controls. Wilbur-Ellis Co. et al. v. United States, 18 C. C. P. A. (Customs), 472, T. D. 44762; H. J. Baker & Bro. v. United States, 37 C. C. P. A. (Customs) 52, C. A. D. 419.

A sample of the present merchandise is before us (plaintiffs’ exhibit 1). It is a miniature locomotive (approximately 3 M inches in length) made of metal that appears to be brass. However that may be, the parties have stipulated that the article is “composed wholly or in chief value of iron, steel, copper, brass, nickel, pewter, zinc, aluminum or other metal, but not of or plated with platinum, gold, or silver, or colored with gold lacquer.”

The president of the importing corporation, an importer and distributor of model trains, boats, and airplanes, testified that the merchandise in question is sold to hobby jobbers, hobby dealers, and also (through the medium of a mail-order business) to hobbyists. Referring to the phase of this importer’s business dealing with model trains, the witness stated that the corporation specializes in two gauges, i. e., “HO” gauge and “O” gauge. The term “gauge” relates to a type of construction; “O” gauge is scaled to /" to the foot, and “HO” gauge is approximately one-half of that scale, or 3:5 millimeters to the foot. The present merchandise is “HO” gauge.

The witness identified the locomotive in question as an “0-4-0 switcher,” which he described as a model of the type that “is used in switch yards for changing freight around or even on sleepers, taking them around from track to track.” The article is made to run by electricity. It contains a “DC” motor and operates with the aid of an electrical device, known as a “powerpack,” which is a combination transformer and rectifier that serves to change current and transform voltage. The locomotive in question is manufactured, “as nearly as mechanically possible,” according to scale under specifications issued by the National Model Railroad Association. The item under [27]*27consideration is completely assembled, although the same invoice, covering the present shipment, included so-calledr “kits,” which are the same articles in a knocked-down condition. (It might be added that the “kits” were not classified as toys and, therefore, are not involved in this litigation.)

In its imported condition, the locomotive in question is unpainted. When it is used in a railroad layout, it is finished to simulate the particular train of which it is a model, by being painted with the appropriate colors and showing “the number of the locomotive as used by the railroad company and also the decalcomania showing what railroad it is from.”

The importer has imported articles like the locomotive in question during the past 4 or 5 years. Sales of such merchandise have been principally to adults, who engage in model railroad building as a hobby.

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Related

United States v. Polk's Model Craft Hobbies, Inc.
47 C.C.P.A. 137 (Customs and Patent Appeals, 1960)
Polk's Model Craft Hobbies, Inc. v. United States
42 Cust. Ct. 103 (U.S. Customs Court, 1959)
E. B. Miller Associates, Inc. v. United States
33 Cust. Ct. 380 (U.S. Customs Court, 1954)
International Models, Inc. v. United States
32 Cust. Ct. 377 (U.S. Customs Court, 1954)

Cite This Page — Counsel Stack

Bluebook (online)
31 Cust. Ct. 24, 1953 Cust. Ct. LEXIS 904, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-models-inc-v-united-states-cusc-1953.