T. D. Downing Co. v. United States

Donlon, Judge:

The merchandise at bar, imported by plaintiff on September 4, 1965, from the United Kingdom for Jaco Devices, Inc., the ultimate consignee, was described in the entry as parts for machine tools, classificable under TSUS item 674.53. The merchandise was so classified in liquidation. The protest before us claims that classification properly should be as machine tool accessories, under TSUS item 674.55.

The provisions of the respective TSUS enumerations and the relevant general interpretative rule are as follows:

Schedule 6, part 4, TSUS

Subpart F.-Machines for Working Metal,

Stone,…