Electrolux Corp. v. United States

Ford, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain imported merchandise as "SteehH. H. utensils” and levying duty thereon at the rate of 20 per *38centum ad valorem under paragraph 339 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. Plaintiff claims “That said merchandise is properly dutiable at 13%% under Par. 353, Tariff Act of 1930, by virtue of T. D. 52739 amending T. D. 51802, as articles having as an essential feature an electrical element…