Turner v. United States

Lawrence, Judge:

This case presents for our determination the proper classification and assessment with duty of certain electrically operated slicing machines.

The collector of customs assessed duty on the mechanisms at the rate of 27}í per centum ad valorem pursuant to the provision in para*279graph 372 of the Tariff Act of 1930 (19 U. S. O. § 1001, par. 372), reading as follows:

Par. 372. * * * all other machines, finished or unfinished, not specially provided for, 27J4 per centum ad valorem: Provided, That parts, not specially provided for, wholly or in chief value of metal or porcelain, of any…