Consolidated International Equipment & Supply Co. v. United States

FoRD, Judge:

This action is brought to determine whether the classification and appraisement of certain paper cutters were proper. The merchandise was classified by the collector of customs as articles having as an essential feature an electrical element or device 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. Dec. 121, T.D. 52739, and assessed with duty at the rate of 13% per centum ad valorem.

Plaintiff, by its protest and oral amendment thereto, claims that the so-called electrical…