Brown Boveri Corp. v. United States

LawRencb, Judge:

An importation described in tbe record as voltage regulators was classified by tbe collector of customs as switchgear in paragraph 353 of tbe Tariff Act of 1930 (19 U. S. C. § 1001, par. 353), as modified by tbe General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at tbe rate of 1T% per centum ad valorem.

Plaintiffs claim that tbe devices are not switchgear and should be classified in said paragraph 353, as modified, supra, as “other” articles suitable for controlling electrical energy and dutiable at the rate of 15 per centum ad…