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

Here the Government alleges reversible error by the Customs Court in holding that certain merchandise is not “toys” within the statutory definition of that word contained in paragraph 1513 of the Tariff Act of 1930.

The issue, together with a description of the merchandise and a resume of prior decisions are found in the following excerpt from the opinion below:

*138The basic issue now before us i.e., whether or not miniature railroad equipment made to run on HO scale track are toys, has been the subject of previous litigation. International Models, Inc., and Victory Shipping Co., Inc. v. United…