James v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, Abstract 64481,3 overruling the importer’s protest and sustaining the classification of a machine designed for packaging two-pound bags of sugar as an article having as an essential feature an electrical element or device under paragraph 353 of the Tariff Act of 1930. Appellants contend that the imported ma*76chine should be classified as “machinery for use in the manufacture of sugar” under paragraph 1604 of the Act and hence free of duty.

Paragraph 363 of the Tariff Act of 1930, as modified by the Torquay…