International Models, Inc. v. United States

U.S. Customs Court

International Models, Inc. v. United States

52 Cust. Ct. 262, 1964 Cust. Ct. LEXIS 3768

CourtUnited States Customs Court

DecidedFebruary 10, 1964

DocketNo. 68303; protests 59/18609,. etc. (New York)

StatusPublished

This text of 52 Cust. Ct. 262 (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, 52 Cust. Ct. 262, 1964 Cust. Ct. LEXIS 3768 (cusc 1964).

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Opinion

Opinion by

Oliver, O.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 HO gauge railroad accessories, were-held dutiable at the appropriate rate, depending upon the date of entry, under the provision in paragraph 397, as modified by the General Agreement om Tariffs and Trade (T.D. 51802), or by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for manufactures of metal. The-items marked “B,” stipulated to consist of locomotives or other electrical articles, were held dutiable 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, as claimed.

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Opinion by

Oliver, O.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 HO gauge railroad accessories, were-held dutiable at the appropriate rate, depending upon the date of entry, under the provision in paragraph 397, as modified by the General Agreement om Tariffs and Trade (T.D. 51802), or by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for manufactures of metal. The-items marked “B,” stipulated to consist of locomotives or other electrical articles, were held dutiable 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, as claimed.

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Bluebook (online)

52 Cust. Ct. 262, 1964 Cust. Ct. LEXIS 3768, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-models-inc-v-united-states-cusc-1964.