Giddings & Lewis Machine Tool Co. v. United States

Ford, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of three models of machines bearing the trade name “Endomatic”, produced by Giddings & Lewis-Fraser, Ltd., of Arbroath, Scotland. They were entered at the ports of Boston and New York in December 1963 and on various dates in 1964 and 1965, and were assessed with duty at 15 per centum ad valorem under item 674.35, Tariff Schedules of the United States, as “Metal-working-machine tools: Other”. It is claimed that they should have been classified at 12 per centum ad valorem under item 674.32 as “Metalworking…