Gallagher & Ascher Co. v. United States

FoRD, Judge:

The cases listed in schedule “A”, annexed hereto and made a part hereof, consist of certain parts for use in a paper cup in airing machine. The merchandise was assessed with duty at the rate of 13% per centum ad valorem under the provisions of paragraph 353, 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. Defendant in its brief contends the classification was as “parts” of articles having as an essential feature an electrical element or device. Whether the classification was under a specific…