Thoresen, Inc. v. United States

Lawrence, Judge:

The importation in controversy from Germany is described in the entry papers as “calculating machines (Rech-enmaschinen).”

The collector of customs classified the commodity as within the provision for mathematical instruments in paragraph 360 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 360), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was imposed thereon at the rate of 27 per centum ad valorem.

Plaintiffs claim that said devices should be properly classified as…