E. B. Miller Associates, Inc. v. United States

Oliver, Chief Judge:

This case relates to miniature railroad locomotives and parts therefor, and miniature railroad coaches, all of which were assessed with duty at the rate of 50 per centum ad valorem under paragraph 1513 of the Tariff Act of 1930, as modified by T. D. 52739, supplemented by T. D. 52820, as toys, and parts thereof, not specially provided for. Plaintiffs claim that the articles are properly dutiable either at 13% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by T. D. 52739, as articles having as an essential feature an electrical element or…