Jagenberg U.S.A., Inc. v. United States

Ford, Judge:

This action brings before the court for determination the proper classification of an article described on the invoice as a “Drying Tunnel * * It was classified by the district director at the port of Philadelphia, Pennsylvania, under the provisions of item 661.70, Tariff Schedules of the United States, as industrial machinery, and parts thereof, for the treatment of material by a process involving temperature change. Duty was assessed thereon at the rate of 12.5 per centum ad valorem.

Plaintiff contends the involved machine is properly subject to classification under item 668.007,…