Broderick & Bascom Rope Co. v. United States

Richardson, Judge:

The merchandise of these three protests, consolidated for trial, consists of three wire stranders which were imported into the United States at various times from England and *401classified in liquidation as metal-working machine tools — other, under item 674.35 of the Tariff Schedules of the United States at the duty rate of 15 per centum ad valorem. Plaintiff-importer claims that the merchandise should be classified as cordage machines under item 670.90 of the tariff schedules at the duty rate of 12 per centum ad valorem. The competing tariff provisions read as follows:

Schedule…