C. J. Tower & Sons of Buffalo, Inc. v. United States

JOHNSON, Judge:

The merchandise involved herein consists of printing press rollers assessed with duty at 12% per centum ad valorem under paragraph 372 of the Tariff Act of 1980, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, and the President’s notification of September 10, 1951, T.D. 52820, as parts of printing presses. It is claimed in the protest that the merchandise is entitled to free entry under paragraph 1615 (a) of said tariff act, as amended by the Customs Administrative Act of 1938, or that it is subject to duty on the value of repairs…