J. E. Bernard & Co., Inc. v. United States

Lawrence, Judge:

Two protests were consolidated for trial. They relate to certain parts of so-called gladirons.

The collector of customs classified the merchandise in both cases as parts of washing machines pursuant to the provisions in paragraph 353 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 353), as *87modified by tbe General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was assessed thereon at the rate of 17Yi per centum ad valorem.

Plaintiff contends that the imported articles are not parts of washing machines but are parts of electrical ironers and, hence,…