Border Brokerage Co. v. United States

Rao, Judge:

The instant case raises the question of the dutiable status of certain imported machine parts, consisting of transfer chairs with chain, and relay valves, for use in connection with whole log debarking machines. The collector of customs at the port of entry classified these articles within the provisions of paragraph 372 of the Tariff Act of 1930, for parts of machines, not specially provided for. Accordingly, duty was assessed on the transfer chairs and chain at the rate of 13% per centum ad valorem, pursuant to the modification of said paragraph in the Torquay Protocol to the…