Union Sugar Div. Consolidated Foods Corp. v. United States

Ford, Judge:

Plaintiff, by this action, seeks to recover duties paid on parts of sugar-conditioning and blending machinery under the provisions of paragraph 1604 of the Tariff Act of 1930 as machinery for use in the manufacture of sugar. The merchandise was assessed with duty at the rate of 13% per centum ad valorem 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, as articles having as an essential feature an electrical element or device.

The pertinent portions of…