Castelazo & Associates Atwood Imports, Inc. v. United States

Rosenstein, Judge:

The merchandise involved in the consolidated protests herein consists of various types of woodworking machines, each imported with one or more electric motors. The machines and accompanying motors were appraised as entireties, and assessed for duty at 13% or 12% per centum ad valorem, depending on the date of entry, as “Articles having as an essential feature an electrical element or device, * * *, finished or unfinished, wholly or in chief value of metal, and not specially provided for,” under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocal to…