Keer v. United States

Richardson, Judge:

The merchandise at bar, described on the invoice as Model 200 two speed pressure whisk with flour feeder, was imported at Philadelphia from Great Britain (Scotland) and classified in liquidation under 19 U.S.C.A., section 1001, paragraph 353 (paragraph 353, Tariff Act of 1930) as modified by T.D. 52739 as an article having as an essential feature an electrical element or device at the duty rate of 13% per centum ad valorem. It is claimed by the plaintiff-importer, among other things, that the merchandise should be classified under the provision for bakery machines under 19…