Consolidated Sewing Machine Co. v. United States

Johnson, Judge:

The merchandise involved herein consists of 26 sewing machines, imported from Sweden, complete with electric motors and cases. The sewing machines and motors were assessed with duty at 10 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as sewing machines. The cases were assessed with duty at 17% per centum ad valorem under paragraph 1413 of said tariff act [as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T. D. 52373, and the…