Asiatic Petroleum Corp. v. United States

Lawrence, Judge:

We are here asked to determine whether certain gradiometers imported prior to the effective date of .the *4trade agreement with the United Kingdom (74 Treas. Dec. 253, T. D. 49753) are properly dutiable at the rate of 35 per centum ad valorem under the provision in paragraph 353 of the Tariff Act of 1930 for—

*. * * articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs; * * *

as classified by the collector, or at the rate of 27…