Zanes v. United States

Fomd, Judge:

Plaintiffs by timely protest bring before this court for determination the question of whether a machine which cuts 19 gauge oil tempered wire to a predetermined length and loops or bends a portion of each end around a paper cord which it has pierced is a metal-working machine within the purview of item 674.85, Tariff Schedules of the United States, and as defined in the headnotes of sub-part F, part 4, schedule 6 of said Tariff Schedules of the United States. The merchandise was so classified and assessed with duty at the rate of 15 per centum ad valorem.

It is the contention of…