John V. Carr & Son, Inc. v. United States

Maletz, Judge:

This case involves the proper rate of duty assessable on a model oxygen plant that plaintiff imported from West Germany in 1964 for the account of the McLouth Steel Corporation (McLouth) of Detroit, Michigan. The importation was classified by *312the government under item 737.15 of the tariff schedules providing for “Model trains, model airplanes, model boats, and other model articles * * * Other models, and construction kits or sets * * * Other” and assessed with duty at the rate of 35 percent ad valorem. Plaintiff filed a timely protest claiming that the importation should be duty…