A. W. Fenton Co. v. United States

LawRENCe, Judge:

The importations to which this protest relates were invoiced as “Hoover Electric Motor and Gear Assemblies,” hereinafter referred to as gear motors.

*144The collector of customs classified the importations as articles 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 claims that the subject merchandise…