F. B. Vandegrift & Co. v. United States

Rao, Judge:

Certain battery-operated mixmasters, assessed with duty at the rate of 17 per centum ad valorem, as household articles, wholly or in chief value of base metal, pursuant to the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, are claimed to be dutiable at only 13% per centum ad valorem as articles having as an essential feature an electrical element or device, within the provisions of paragraph 353 of said act, as modified by the Torquay…