T. D. Downing Co. v. United States

FoRD, Judge:

The subjeot importations, described as a turret punch press and parts, were classified as “Punches * * * intended for use in fabricating structural or other rolled iron or steel shapes” under paragraph 372 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, and were assessed with duty at the rate of 17 per centum ad valorem. Plaintiff claims the importations are properly dutiable as “machine tools,” at the rate of 15 per centum ad valorem under paragraph 372, as modified by the General…