S. G. B. Steel Scaffolding & Shoring Co. v. United States

Although the horizontal bars and cross-braces cause the merchandise in question to be more than single pole shores, that fact does not prevent its classification under item 664.10 as lifting machinery. This court, in holding that single pole, adjustable shores were “machines” for purposes of paragraph 372 of the Tariff Act of 1930, quoted with approval the following definition of “machine”:

Any device consisting of two or more resistant, relatively constrained parts, which, by a certain predetermined intermotion, may serve to transmit and modify force and motion so as to produce some given…