Gallagher & Ascher Co. v. United States

Ford, Judge:

The above protests, consolidated for the purpose of trial, are directed against the classification and subsequent assessment of duties on certain machinery under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as articles having as an essential feature an electrical element or device, at the rate of 13% per centum ad valorem. Each of the importations consisted of three units: A horizontal bottom-making press, a cup body winding machine, and a body finishing…