Liebert v. United States

Nao, Chief Judge:

The merchandise involved in this case, imported from Canada and entered at the port of Blaine, Washington, is described as back up roll assemblies. It was assessed with duty at 14 per centum ad valorem under item 614.53 of the Tariff Schedules of the United States, as parts of machine tools, and is claimed to be dutiable at 10 per centum ad valorem under item 674.55, as an accessory machine used with machine tools.

The pertinent provisions of said tariff schedules are as follows:

Work and tool holders and other parts of, and accessories used principally with, machine tools; * *…