Charles C. Merzbach Co. v. United States

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of miniature railroad equipment, which includes locomotives and other railroad cars, tracks, and accessories as well as scale model catenaries and various accessories manufactured by Wolfram Vollmer K. G., similar in all material respects to that the subject of United States 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: The items marked “A” on the basis of their individual components, the locomotives at 13% percent under the…