Case: Charles C. Merzbach Co., Inc., et al. v. United States
Abbreviation: Charles C. Merzbach Co. v. United States
Decision Date: 1964-02-03
Docket Number: No. 68287; protests 58/991, etc. (New York)
Citation: 52 Cust. Ct. 253
Volume: 52
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Charles C. Merzbach Co., Inc., et al. v. United States,
Judges: 
Pages: 253–253

Head Matter:
No. 68287.
protests 58/991, etc. (New York).
Charles C. Merzbach Co., Inc., et al. v. United States,

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the
merchandise is similar in all material respects to that the subject of United, States v. Polk's Model Craft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), the items marked "A," stipulated to consist of certain hobbyists scale models of buildings, tanks, etc., were held dutiable at 17% percent under the provision in paragraph 1413, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52462), for manufactures of paper or under said paragraph, as modified, supra, by similitude under paragraph 1559, as amended. The items marked "B," stipulated to consist of certain hobbyists scale models of catenaries and parts thereof, etc., were held dutiable at the appropriate rate, depending upon the date of entry, under the provision in paragraph 397, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for manufactures in chief value of base metal, as claimed.