United States v. Electrolux Corp.

This appeal by the government is from a judgment of the United States Customs Court, C.D. 1955, sustaining the protest of Electrolux Corporation, appellee, that imported finished electrical floor polishers were properly dutiable under paragraph 353 of the Tariff Act,of, 1930, (as modified) as articles having as an essential feature an electrical element or device, rather than as household utensils under paragraph 339, as classified by the Collector.

The pertinent provisions are:

Paragraph 339, as modified by T.D. 52739: ', Table, household, kitchen and hospital utensils, and hollow or flat…