United States v. Pompeo

Cole, Judge,

delivered tbe opinion of the court:

In this case the Government appeals from a decision of the United States Customs Court, one judge dissenting, which upheld importer’s claim that certain superchargers, designed for use on automobiles, were properly classifiable as parts for automobiles and dutiable at 12% per centum ad valorem under paragraph 369 (c) of the Tariff Act of 1930 as modified by the General Agreement on Tariffs and Trade, T. D. 51802. The involved superchargers had been classified by the collector as “machines” not specially provided for and assessed with duty at the…