Yardley of London, Inc. v. United States

Lawrence, Judge:

The importation, the subject of this controversy, consists of two “Albro” powder filling machines and parts thereof imported-from England.

The collector of customs classified the mechanisms within the provision of paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372) for “all other machines, finished or unfinished, not specially provided for,” and parts thereof, and assessed duty thereon at the rate of 27% per centum ad valorem. It appears that the collector’s decision was based upon the premise that the machines in question were “packaging” machines and,…