United States v. Liebert

Worley, Chief Judge.

*44The Government appeals from the judgment of the Customs Court1 which sustained the importer’s protest against the classification of merchandise described as back-up roll assemblies.

The assemblies were classified under item 674.53, TSUS, as parts of machine tools, but the Customs Court found them properly classifiable under item 674.55 TSUS, as accessories which are machines and are used with machine tools. The portion of the Tariff Schedules including those items reads:

Work and tool holders and other parts of, and accessories used principally with, machine tools; * * * :

674…