Case Name: Polks Model Craft Hobbies, Inc., and Meadows Wye & Co., Inc. v. United States,
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-03-01
Citations: 38 Cust. Ct. 422
Docket Number: No. 60545; protest 299587-K (New York)
Parties: Polks Model Craft Hobbies, Inc., and Meadows Wye & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 422–422

Head Matter:
Before the First Division,
March 1, 1957
No. 60545.
Polks Model Craft Hobbies, Inc., and Meadows Wye & Co., Inc. v. United States,
protest 299587-K (New York).

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.