E. Dillingham, Inc. v. United States

Fora), Judge:

This case involves the proper classification of a certain slush-molding machine, described on the invoice as “Bata Monoplax Process Unit ‘Atlas.’ ” The merchandise was classified by the collector of customs under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, which provides as follows:

Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges,…