Lionel Corp. v. United States

U.S. Customs Court

Lionel Corp. v. United States

48 Cust. Ct. 314

CourtUnited States Customs Court

DecidedJanuary 22, 1962

DocketNo. 66392; protest 60/11079 (New York)

StatusPublished

This text of 48 Cust. Ct. 314 (Lionel Corp. 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

Lionel Corp. v. United States, 48 Cust. Ct. 314 (cusc 1962).

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Opinion

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the items marked “A” consist of miniature electric locomotives similar in all material respects to those the subject of United States v. Polk’s Model Craft Hobbies, Inc., et al. (47 C.C.P.A. 137, C.A.D. 746), the claim 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, not specially provided for, was sustained. The items marked “B,” stipulated to consist of miniature railroad cars and parts the same as those involved in C.A.D. 746, supra, were held dutiable at 20 percent 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, not specially provided for.

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Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the items marked “A” consist of miniature electric locomotives similar in all material respects to those the subject of United States v. Polk’s Model Craft Hobbies, Inc., et al. (47 C.C.P.A. 137, C.A.D. 746), the claim 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, not specially provided for, was sustained. The items marked “B,” stipulated to consist of miniature railroad cars and parts the same as those involved in C.A.D. 746, supra, were held dutiable at 20 percent 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, not specially provided for.

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48 Cust. Ct. 314, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lionel-corp-v-united-states-cusc-1962.

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