Gallagher & Ascher Co. v. United States

Rao, Judge:

The instant protest relates to an importation of meat-slicing machines, which were classified by the collector of *2customs at the port of entry as household utensils, not specially provided for, and assessed with duty at the rate of 4% cents per pound and 20 per centum ad valorem, presumptively by virtue of the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739, wherein the following is provided:

Table, household, kitchen, and hospital utensils, and hollow or flat…