Amalgamated Sugar Co. v. United States

Foed, Judge:

The merchandise involved in this protest consists of three articles: two described on the invoices as BMA cossette pumps, and one described as a chokeless pump. The merchandise was classified under item 660.90, Tariff Schedules of the United States, as pumps for liquids and parts thereof, and assessed with duty at the rate of 12 per centum ad valorem. Plaintiff claims that the imported articles are entitled to free entry pursuant to the provisions of item 666.20, as machinery for use in the manufacture of sugar, and parts thereof.

At the trial plaintiff abandoned its claims…