John A. Steer & Co. v. United States

Graham, Presiding Judge,

delivered tbe opinion of the court:

The appellant imported several shipments of goods which, as described in the report of the collector, comprised “when assembled, a complete anhydrous ammonia plant.” This the collector classified as an entirety, under paragraph 353 of the Tariff Act of 1930.

*295The importer protested, claiming the goods to be dutiable under paragraph 372 of said tariff act. The material portions of said paragraphs are as follows:

Par. 353. All articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy;

electrical…