Gallagher & Ascher Co. v. United States

Ford, Judge:

This case presents for determination the proper classification of certain imported merchandise, described on the invoice as “1 Tape-Machine with 2 drying reels, Supports, Transport pouleys, Drive parts, Steel frame.” The collector classified said merchandise as a “Textile finishing machine” and levied duty thereon at the rate of 20 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at 15 per centum ad valorem under…