Hudson Shipping Co. v. United States

LaweeNCe, Judge:

An importation described as conveyor systems and identified by the manufacturer in Germany as Class 750 GP was classified by the collector of customs as articles having as an essential feature an electrical element 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.

Plaintiffs claim that said merchandise is entitled to free entry as shoe machinery in accordance with the…