Castelazo & Associates v. United States

Foed, Judge:

The cases listed in schedule “A”, annexed hereto and made a part hereof, consolidated for the purpose of trial, involve the classification of a number of different types of woodworking machines. Said machines were imported with electric motors and were classified as entireties as articles having as an essential feature an electrical *587element or device under the provisions of paragraph 353, 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 13¾ per centum ad…