United Merchandising Corp. v. United States

Foed, Judge:

The merchandise covered by the above protest consists of 600 dry cell 45-volt batteries, which were classified by the collector of customs under the provisions of paragraph 353 of the *51Tariff Act of 1930, as modified by tlie Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, which provides as follows :

Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs, finished or unfinished,…