National Biscuit Co. v. United States

Lawiience, Judge:

The collector of customs classified certain parts of a so-called Vicars continuous cutting machine as devices for controlling speed, pursuant to the provisions of paragraph 368 (a) (1) (2) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a) (1) (2)), and duty was imposed thereon at the rate of $4.50 each, plus 65 per centum ad valorem.

Plaintiff claims that the articles are properly classifiable as parts of machines, not specially provided for, in paragraph 372 of said act (19 U. S. C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade (82…