Associated Hobby Manufacturers, Inc. v. United States

Maletz, Judge:

The question in this case concerns the proper rate of duty to be assessed on “HO Scale Models” that were imported in 1966 from West Germany via the port of Philadelphia. The importations consisted of a quantity of eight different miniature models of mechanized equipment used in construction work, with each model made to the scale of the actual article at the ratio of 1 to 87.

The government classified the imports under item 737.15 of the Tariff Schedules of the United States as “Other” model articles and assessed duty at 35 percent ad valorem. Plaintiff claims this assessment is…