Elser Elevator Co. v. United States

RichaRdson, Judge:

The merchandise of this protest consists of escalators imported in knocked-down condition at San Diego, Calif., from West Germany, and classified in liquidation under the provision of 19 U.S.C.A., section 1001, paragraph 353 (paragraph 353, Tariff Act of 1930) as modified by T.D. 52739, as articles having as an essential feature an electrical element or device, at 13% per centum ad valorem. It is claimed by the plaintiff-importer that all parts other than motors should be classified under the provision for machines and parts of 19 U.S.C.A., section 1001, paragraph 372…