United States v. Acec Electric Corp.

Clakk, Justice.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division1 sustaining appallee’s protest against the assessment of duty at 10 percent ad valorem on merchandise described as a clutch motor used on industrial sewing machines and classified under item 672.25 of the Tariff Schedules of the United States (TSUS) as “Other” parts of sewing machines. Appellee successfully claimed that the merchandise is classifiable under item 682.40, TSUS, as motors of over %o but under 200 horsepower and dutiable at 8.5 percent ad valorem. We reverse.

The…