F. B. Vandegrift & Co. v. United States

Ford, Judge:

An importation of two complete oil fired tilting melting furnaces, types 320/500 600/1200, was as en-tireties by the collector of customs under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739,1 as articles having as an essential feature an electrical element or device and consequently assessed with duty at the rate of 13% per centum ad valorem.

Plaintiff claims that with respect to certain firebricks and cement the classification is erroneous, and the…