E. Dillingham, Inc. v. United States

Kao, Chief Judge:

The merchandise involved in this case consists of 50 pairs of molds for use with the “Bata Monoplax ‘Atlas’ Unit” for the production of plastic overshoes designated as “Susan Boots.” It was assessed with duty at 13% per centum ad valorem under 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, as parts of articles having as an essential feature an electrical element or device. It is claimed to be free of duty under paragraph 1643 of said tariff act, as shoe machinery, in…