Amalgamated Sugar Co. v. United States

Foe», Judge:

The importations involved in this protest consist of merchandise invoiced as a “Twin Amarilla Pump” and described as a rotary displacement magma pump, together with rotors and other parts for such a pump. The merchandise was classified as pumps for liquids and parts thereof and assessed with duty at the rate of 12 per centum ad valorem under item 660.90 of the Tariff Schedules of the United States. Plaintiff claims the merchandise is entitled to free entry under the provisions of TSUS item 666.20 as machinery for use in the manufacture of sugar and parts thereof.

The tariff…