Rembar Co. v. United States

DoNLON, Judge:

The merchandise at bar consists of metal trays (sometimes referred to as boats) and their lids, together with skids which are placed in furnaces as a false bottom on which the trays (or boats) are caused to slide in and out of furnaces. The issue here litigated is whether these are parts of furnaces which have, as an essential feature, an electrical element or device. The claims, in the two consolidated cases, are that the entered articles are such furnace parts, dutiable at 12% per cent ad valorem under paragraph 353, as modified by the Torquay Protocol to the General Agreement…