R. J. Saunders Co. v. United States

Lawrence, Judge:

At the trial, the above four protests were consolidated for decision.

The merchandise to which the protests relate, invoiced variously as “Liquid air engines,” “Parts for liquid air engines,” and “Liquid air engines and parts,” was classified by the collector of customs as articles having as an essential feature an electrical element or device, or as parts thereof, in paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and duty was imposed thereon…