United States v. Baldt Anchor, Chain & Forge Division of the Boston Metals Co.

Almond, Judge.

The United States appeals from the decision and judgment of the Second Division of the United States Customs Court1 sustaining *123the protests herein and overruling the tariff classification of machinery used for making heavy steel anchor drains for vessels. Two protests and two separate shipments are involved. The first shipment, entered in April 1958, consisted of a heavy-duty transport system the function of which was to convey partially manufactured chains from one processing or manufacturing station to the next ensuing station. The second shipment, entered in May 1958,…