Costa International Corp. v. United States

Ford, Judge:

By this 'action, plaintiff seeks to recover a portion of the customs duty assessed on certain articles which it contends are parts of a unit known as the Madeleine System. The merchandise was assessed with duty at the rate of 12% per centum ad valorem under item 661.70 of tlhe Tariff Schedules of the United States as parts of industrial machinery for the treatment of materials by a process involving a change of temperature.

The merchandise, plaintiff contends, is not a machine per se, but is actually part of the drying section of a fourdrinier paper machine. By virtue of this use,…