Brown Boveri Corp. v. United States

At issue here is whether the collector properly classified certain air-blast circuit breakers under paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as “switchgear,” assessing duty at 17% per centum ad valorem.

The Customs Court (C.D. 2439) dismissed the importers’ protest that the circuit breakers were dutiable under the broader provisions of the same paragraph of the Tariff Act as “other articles” suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, dutiable at 15 per…