Gallagher & Ascher Co. v. United States

Ford, Judge:

The cases listed in schedule A, attached hereto and made a part hereof, contest the classification of certain heaters, designed for use in Volkswagen automobiles. The collector of customs classified said articles under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Tor-quay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, providing for articles having as an essential feature an electrical element or device and assessed duty thereunder at the rate of 13% per centum ad valorem.

Plaintiff herein claims said heaters…