Sullivan v. United States

Laweence, Judge:

An importation of three Berthelsen presses and parts thereof from Denmark was classified by the collector of customs as articles having as an essential feature an electrical element or device, and parts thereof, within the purview of paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and assessed with duty at the rate of 13% per centum ad valorem.

It is the claim of plaintiff herein that the importations should properly have been classified as…