Mannesmann-Meer, Inc. v. United States

Ford, Judge:

The protest herein challenges the tariff classification of certain imported merchandise described on the invoice as a “Cold Straightener Type Kit 100 ST.” It is a machine for straightening-crooked or bent round pipes or tubes of a diameter up to 2% inches.

The machine was classified under the provisions of paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on *2Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and assessed thereunder with duty at the rate of 15 per centum ad valorem.

The plaintiff contends the merchandise is classifiable as a machine, not…