Acec Electric Corp. v. United States

Ford, Judge:

This case involves an importation of electric motors containing a clutch which are used on industrial sewing machines. Classification was made under item 672.25, Tariff Schedules of the United States, as parts of sewing machines pursuant to a decision involving the identical merchandise under the Tariff Act of 1930. Acec Electric Corp. v. United States, 55 Cust. Ct. 138, C.D. 2563 (1965). Duty was therefore assessed at the rate of 10 per centum ad valorem. In that case classification was made under paragraph 353, Tariff Act of 1930, as articles having as an essential feature an…