Henry A. Wess, Inc. v. United States

Pao, Judge:

The merchandise involved in this case, three-j aw lathe chucks and four-jaw independent chucks, was assessed with duty at 12.5 per centum ad valorem under item 674.53, Tariff Schedules of the United States, as modified by Presidential Proclamation 3822, T.D. 68-9, as parts of machine tools. It is claimed that the articles are properly dutiable at 9 per centum ad valorem under item 674.55, as modified, as accessory machines used principally with machine tools.

*18The pertinent provisions of the tariff schedules, as modified, are as follows:

Work and tool holders and other parts of, and…