Inter Maritime Fwdg. Co. v. United States

Ford, Judge:

The protest involved herein is directed against the classification of one piece of equipment described on the invoice as “Kolbus Bookbinders Rotary Board Cutter” which was imported with *508a 220/440 volt, 60 cycle motor. Tbe collector of customs classified the merchandise under the provisions of paragraph 353, Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649, which provide 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, washing machines,…