United States v. Georgia Pulp & Paper Manufacturing Co.

This case involves the classification and consequent dutiability ■of machines known as barking or rossing machines, used in stripping the bark from logs of wood. They are large, power-driven machines and contain a mechanism for revolving the logs while the bark is being cut therefrom by the knives of the machine.

They were assessed for duty at the rate of 45 per cent ad valorem under paragraph 199 of the tariff act of 1909. The importer protested this assessment, claiming the machines were dutiable at the rate of 30 per cent ad valorem under paragraph 197 of the same act as ‘/machine tools.”

The…