Singer Manufacturing Co. v. United States

Lawrence, Judge;

So-called sewing-machine heads were classified by the collector of customs as parts of sewing machines, valued at over $10 each, which are enumerated in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (86 Treas. Dec. 121, T. D. 52739), and subjected to duty at the rate of 10 per centum ad valorem.

Plaintiff claims by its protest that the articles in question, which were imported without an electric motor or other driving mechanism, are, in fact, sewing machines, valued at…