Polks Model Craft Hobbies, Inc. v. United States

U.S. Customs Court

Polks Model Craft Hobbies, Inc. v. United States

38 Cust. Ct. 422

CourtUnited States Customs Court

DecidedMarch 1, 1957

DocketNo. 60545; protest 299587-K (New York)

StatusPublished

Cited by4 cases

This text of 38 Cust. Ct. 422 (Polks Model Craft Hobbies, 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

Polks Model Craft Hobbies, Inc. v. United States, 38 Cust. Ct. 422 (cusc 1957).

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Opinion

Opinion by

Oliver, C. J.

An examination of the record showed that the merchandise in question is not chiefly used for the amusement of children and that the electric motors are chiefly used by adults, possessing technical knowledge concerning the basic principles of electricity, in the manufacture or construction of various electrical products. Since it was stipulated that the electric motors in question have as an essential feature an electrical element or device and that they are in chief value of metal, the claim of the plaintiffs was sustained.

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Opinion by

Oliver, C. J.

An examination of the record showed that the merchandise in question is not chiefly used for the amusement of children and that the electric motors are chiefly used by adults, possessing technical knowledge concerning the basic principles of electricity, in the manufacture or construction of various electrical products. Since it was stipulated that the electric motors in question have as an essential feature an electrical element or device and that they are in chief value of metal, the claim of the plaintiffs was sustained.

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Bluebook (online)

38 Cust. Ct. 422, Counsel Stack Legal Research, https://law.counselstack.com/opinion/polks-model-craft-hobbies-inc-v-united-states-cusc-1957.

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