Buhler Bros. v. United States

Lawrence, Judge:

Plaintiffs herein protest the classification and assessment with duty of an importation from Switzerland consisting of one motor variator.

*240The importation was classified by the collector of customs as a device suitable for controlling the speed of arbors, drums, disks, or similar uses, within the purview of paragraph 868 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 368), and duty was assessed thereon at the compound rate of $4.50 each, plus 65 per centum ad valorem.

The claim relied upon by plaintiffs is that the motor variator in issue should properly have been classified…