United States v. Hudson Shipping Co.

The United States Customs Court, in sustaining the protest of the importers, held that the imported conveyor, now installed in a shoe factory, was “shoe machinery” and as such was free of duty under the provisions of paragraph 1643 of the Tariff Act of 1930 (C.D. 2279). The Government has appealed.

The Government here contends that the conveyor was properly classified by the Collector of Customs as an article having as an essential feature an electrical element or device and assessed with duty at the rate of 13% per centum ad valorem under the provisions of paragraph 353 of said Act as…