Paillard Products, Inc. v. United States

LAWRENCE, Judge:

Certain so-called synchronization apparatus was classified by the collector oí customs as instruments suitable for controlling the speed of arbors, disks, or similar uses in paragraph 368(a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 368(a)), as modified by the trade agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832, and duty was assessed thereon at the rate of $2.25 each and 35 per centum ad valorem.

It is the contention of plaintiff that said devices should properly have been classified as articles having as an essential feature an electrical element or device…