Friedman v. United States

Newman, Judge:

This case is, in effect, a retrial of the issue presented in General Systems Service, Inc. v. United States, 39 Cust. Ct. 506, Abstract 61376 (1957), where in overruling the protest, this Court in an opinion by Ford, J., held that certain loose leaf devices were not “machines” within the rule of Simon, Buhler & Bauman (Inc.) v. United States, 8 Ct. Cust. Appls. 273, T.D. 37537 (1918).

We are now called upon to determine the proper tariff classification of three ring and six ring loose leaf note book mechanisms, of the type familiar to every clerk and student.

These imported…