Wilfred Schade & Co. v. United States

Ford, Judge:

The cases listed above, consolidated for the purpose of trial, involve the proper classification of certain molds designed for and dedicated for use with a de Lavaud casting machine. The molds were classified under item 680.15, Tariff Schedules of the United States, as molds of types used for metal and assessed with duty at the rate of 11.5 per centum ad valorem.1

*139Plaintiff; herein contends said molds are parts of casting machines and as such dutiable at 9 per centum ad valorem under the provisions of item 674.10, Tariff Schedules of the United States.2

The record herein consists of…