Polks Model Craft Hobbies, Inc. v. United States

U.S. Customs Court

Polks Model Craft Hobbies, Inc. v. United States

38 Cust. Ct. 422

United States Customs Court·Decided March 1, 1957·No. No. 60545; protest 299587-K (New York)·Published·Cited by 4 cases

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.

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

Pincite

38 Cust. Ct. 422 (Polks Model Craft Hobbies, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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