United States Customs Court, 1962

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

Polk's Model Craft Hobbies, Inc. v. United States
United States Customs Court · Decided March 20, 1962 · Oliver
48 Cust. Ct. 380
Polk's Model Craft Hobbies, Inc. v. United States

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.