Baker Perkins, Inc. v. United States

Lawrenoe, Judge:

Certain imported merchandise, identified on the invoices as “One Type 11CM Cocoa Liquor Grinding Mill, No. 473444” and “2 Sets of 10CM Mk. Vll Finishing Discs,” was classified as a food-grinding or chocolate-manufacturing machine and parts thereof pursuant to the provision for machines, finished or unfinished, not specially provided for, and parts, in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372) and assessed with duty at the rate of 27K per centum ad valorem.

Plaintiffs rely upon the claim that the machine should be classified as an article having as…