Vandegrift Forwarding Co. v. United States

Rao, Judge:

This case arises by way of protest against the collector’s classification of so-called Arter variable speed control gears, within the provisions of paragraph 368 (a) (1) (2) of the Tariff Act of 1930, as devices for controlling the speed of arbors, drums, or disks, and his assessment of duty thereon at the rate of $4.50 each, plus 65 per centum ad valorem. The contention is made that this merchandise is dutiable at only 15 per centum ad valorem, as parts of machine tools, pursuant to the provisions of paragraph 372 of said act, as modified by the General Agreement on Tariffs and…