Roto Bag Machine Corp. v. United States

Ford, Judge:

The imported merchandise consists of a machine which is used to manufacture paper bags and which was classified as an article having as an essential feature an electrical element or device under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and assessed with duty at the rate of 13% per centum ad valorem. Plaintiffs contend that the machine should have been classified under the provisions of paragraph 372 of the Tariff Act of 1930, as modified by the Sixth…