United States v. Kurt Orban Co.

The issue in this appeal by the Government is the proper classification of an importation invoiced as a “Lindemann Metal Scrap Baler, and parts.” The Customs Court sustained the importer’s protest and held it dutiable under paragraph 372 of the Tariff Act of 1930 as a machine n.s.p.f., rather than as a machine tool, as classified by the collector.

The relevant portions of the statute read:

Paragraph 372, as modified by T.D. 51802:

Machine tools (except jig-boring machine tools)_15% ad val.

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Farts, not specially provided for, wholly or in chief value of metal or porcelain, of articles…