Case Name: A. C. Gilbert Co. and Milton Snedeker Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-08-02
Citations: 55 Cust. Ct. 405
Docket Number: No. 69493; protests 64/5568, etc. (New York)
Parties: A. C. Gilbert Co. and Milton Snedeker Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 55
Pages: 405–405

Head Matter:
No. 69493.
A. C. Gilbert Co. and Milton Snedeker Corp. v. United States,
protests 64/5568, etc. (New York).

Opinion:
Opinion by
Oliver, J.
In accordance with stipulation of counsel that the merchandise consists of HO cars, rail accessories, and other articles similar in all material respects to those the subject of United States v. Polk's Model Craft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), except that certain of such articles are composed of plastic material, dutiable under paragraph 397, by similitude, the claim of the plaintiffs was sustained.