Frank P. Dow Co. v. United States

Ford, Judge:

An importation, described on the invoice as “One-YGS 471 Wehrhahn Gangsaw; One-Jansen Saw Tensioner; One-Key for eccentric buckles; 36 Pair of eccentric insertion buckles,” was classified by the collector of customs within the purview of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as articles having as an essential feature an electrical element or device, who assessed duty thereon at the rate of 13% per centum ad valorem.

It is the claim of plaintiffs herein that the…