T. D. Downing Co. v. United States

FoRd, Judge:

The cases listed in schedule “A,” annexed hereto and made a part 'hereof, present the question of the proper classification of certain controlled strip oilers, coil stock straighteners, and automatic feeders all of which are used with punch presses. They were classified as parts of machine tools under item 674.53, Tariff Schedules of the United States, and assessed with duty at, depending upon the date of entry, 14 per centum ad valorem, 12.5 per centum ad valorem or 11 per centum ad valorem.

Plaintiffs claim the proper classification to be under item 674.55, Tariff Schedules of…