Mannesmann-Meer, Inc. v. United States

Ford, Judge:

The suit listed above challenges the classification of the collector of customs of an importation described on the entry papers variously as a “complete tube welding plant,” or a “tube welding machine,” under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dee. 121, T.D. 52739, as an article having as an essential feature an electrical element or device. 'By virtue of this classification, the merchandise was assessed with duty thereunder at the rate of 13% per centum ad valorem.

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