National Carloading Corp. v. United States

LawkbNCe, Judge:

Plaintiff imported a device described in the record as a presetting machine, together with vacuum equipment and spare parts.

The collector of customs classified the merchandise as textile finishing machinery and imposed duty thereon at the rate of 20 per centum ad valorem pursuant to the provisions of paragraph 372 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802.

Plaintiff claims that the importation should be classified as textile machinery for processing vegetable fibers prior to…