Stor-All Corp. v. United States

Foed, Judge:

The cases listed above, consolidated for the purpose of trial, present for determination the proper classification of certain articles described on the invoice as barbecue motors. Said motors were classified under the provisions of paragraph 353, 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, 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, plus the applicable internal revenue tax on the…