Pitney-Bowes, Inc. v. United States

BeckwoRth, Judge:

The merchandise involved in this case consists of electrically operated rapid embossing machines for plates, model 790, sometimes referred to as model 90. They were imported from West Germany on November 3,1964, and were assessed with duty at 15 per centum ad valorem under item 674.35, Tariff Schedules of the United States, as metal-working machine tools. It is claimed that the machines are not machine tools but are properly dutiable at 10 per centum ad valorem under item 676.30, as office machines, not specially provided for, or free of duty under item 676.05, as…