Keer, Maurer Co. v. United States

LawRence, Judge:

A machine manufactured in Germany and described on the invoice as “1 (one) ‘Helios’ Notary Window Punching and Patching Machine Model 31 J” was classified by the collector of customs as an article having as an essential feature an electrical element or device in paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and duty was imposed thereon at the rate of 13% per centum ad valorem.

Plaintiff contends that the importation does not have as an…