Staalkat of America, Inc. v. The United States

ALMOND, Judge.

Staalkat of America, Inc., appeals from a judgment of the United States Customs Court, Second Division, 1 overruling its protest against the collector’s assessment of duty at 12% per cent ad valorem on a S.taalkat egg-handling machine imported in May 1953. The assessment was based upon the classification of the machine as an article having as an essential feature an electrical element or device under paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 55615 and T.D. 55649.

Appellant’s principal claim is that the machine, which…