Julius Forstmann & Co. v. United States

This appeal concerns the proper classification of certain machines held by the collector at the port of New York to be dutiable at 40 per centum ad valorem as textile machinery, not specially provided for, under paragraph 372 of the Tariff Act of 1930.

The importer protested against the classification, claiming the machines to be dutiable at 35 per centum ad valorem as “articles having as an essential feature an electrical element or device” under paragraph 353 of the Tariff Act of 1930, or at 27% per centum ad va-lorem as 'machines not specially provided for, or at 30 per centum ad valorem…