Holmes v. United States

Rao, Judge:

In this action, we are asked to determine the proper dutiable status of certain parts of pneumatic chip conveyors, consisting of five blower motor assemblies and one feeder with motor. This merchandise was classified by the collector of customs at the port of Seattle, Wash., as “Parts of machines (blowers) having an electric motor as an essential feature” and assessed with duty at the rate of 17% per centum ad valorem within the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

It is…