D.C. Andrews & Co. v. United States

Ford, Judge:

Imported from England were certain Carter hydraulic infinitely variable speed gears covered by the above-enumerated protest, which the collector of customs classified as mechanisms, devices, or instruments, intended or suitable for regulating, indicating, or controlling the speed of arbors, drums, disks, or similar uses, in paragraph 368(a) of the Tariff Act of 1930, as modified by the trade agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832, and im*370posed duty thereon at the compound rate of $2.25 each and 35 per centum ad valorem.

It is plaintiff’s contention that the…