Berkley Machine Co. v. United States

Ford, Judge:

The imported machine herein, described on the invoice as '‘1 ‘Helios’ Rotary Open Side Envelope Machine Model 129 DS,” was classified under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dee. 121, T.D. 52739, under the provision for articles having as an essential feature an electrical element or device. Duty was assessed thereon at the rate of 13% per centum ad valorem.

Plaintiff contends that the imported machine does not have as an essential feature an electrical element or device within the…