Protest 878024-G of Pacific Molasses Co.

Dallinger, Judge:

This is a suit against the United States, arising at the port of Los Angeles, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation consisting of a certain so-called rotary molasses pump and an accompanying electric motor. Duty was levied thereon at the rate of 35 percent ad valorem under paragraph 353 of the *370Tariff Act of 1930 as an article having as an essential feature an electrical element or device. It is claimed that said merchandise is properly dutiable at the rate of 27J4 percent ad valorem under paragraph 372 of…