United States v. Mannesmann-Meer, Inc.

The United States appeals from the decision and judgment of the United States Customs Court, Second Division, in Mannesmann-Meer, *25Inc. v. The United States, 54 Cust. Ct. 383, Abs. 69224, holding a complete tube manufacturing plant to be properly classifiable as electrical welding apparatus, instruments or devices, under paragraph 353 of the Tariff Act of 1930, as modified by T.D. 54108, at the rate of IO14 per centum ad valorem.

Appellant contends that the importation was properly classified by the Collector of Customs under the provision of paragraph 353 of the Tariff Act of 1930, as modified…