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

Oliver, Chief Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, relate to miniature locomotives, and other miniature railroad cars, with track, and accessories. All of the items in controversy are described in schedule “A,” which also shows the exhibit number under which a sample of each of the individual items was received in evidence. The merchandise in question was classified as toys, or parts of toys, not specially provided for, under paragraph 1513 of the Tariff Act of 1930, as amended, and was assessed with duty at 50 per centum ad valorem, or 35 per…