Necchi Sewing Machine Sales Corp. v. United States

Mollison, Judge:

The two protests involved in- this case were consolidated for trial and disposition. The question presented thereby is whether sewing-machine cabinets, imported empty, i. e., without the sewing-machine heads which are intended to be placed therein, are properly classifiable under the provision in paragraph 412 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for “furniture,” as claimed by the plaintiffs, or under the provision in the same paragraph, as modified by the Presidential proclamation reported in T. D. 51898, for…