Charles C. Merzbach Co. v. United States

*174Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that tbe merchandise consists of miniature railroad equipment, wbicb includes locomotives and other railroad cars, tracts, and accessories, similar in all material respects to that tbe subject of United States v. Polk’s Model Craft Hobbies, Inc., et al. (47 C.C.P.A. 137, C.A.D. 746), tbe merchandise was held dutiable as follows: Tbe items marked “A” on tbe basis of their individual components, tbe locomotives at 13% percent under tbe provision in paragraph 353, as modified by T.D. 52739, for metal articles having as an essential…