Cengar U.S., Inc. v. United States

FoRD, Judge:

This case covers an importation of an article known as a Cengar air saw which is operated by a pneumatic, non-electric motor. The collector of customs at the port of Los Angeles, California, classified said saw as a hand-directed or -controlled tool with pneumatic or self contained non-electric motor suitable for metal-working under item 674.60, Tariff Schedules of the United States, and assessed duty thereon at the rate of 15 per centum ad valorem.

Plaintiff, while admitting that it may be employed at times as a hand-directed or -controlled tool, nevertheless contends said article…