United Merchandising Corp. v. United States

Ford, Judge:

Certain air pumps used for inflating air mattresses, life rafts, and all types of inflatable objects were assessed with duty at 20 per centum ad valorem under the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

Plaintiffs, by timely amendment to the protest, claim the pumps to be properly dutiable at 12 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified, supra, as machines.

The pertinent provisions of the…