Polk's Model Craft Hobbies, Inc. v. United States

U.S. Customs Court

Polk's Model Craft Hobbies, Inc. v. United States

48 Cust. Ct. 380

CourtUnited States Customs Court

DecidedMarch 20, 1962

DocketNo. 66588; protests 320394-K, etc. (New York)

StatusPublished

This text of 48 Cust. Ct. 380 (Polk's 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

Polk's Model Craft Hobbies, Inc. v. United States, 48 Cust. Ct. 380 (cusc 1962).

Pincite

Opinion

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of HO equipment similar in all material respects to that the subject of United Stales v. Polk’s Model Craft Hobbies, Inc., et al. (47 C.C.P.A. 137, C.A.D. 746), the merchandise was held dutiable as follows:

(1) The items marked “A” at 15 percent ad valorem under the provision in paragraph 353, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for other metal articles suitable for controlling electrical energy:

(2) the items marked “B” at 13% percent under the provision in said paragraph, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for other metal articles having as an essentia! feature an electrical element or device; and (3) the items marked “C” at 17% percent under the provision in said paragraph, as modified by T.D. 51802, for metal electrical switches and switchgear, as claimed.

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