Textile Printing & Finishing Co. v. United States

MaRtin, Judge,

delivered tibe opinion of the court:

This is an appeal from a judgment of the United States Customs Court, Second Division, C.D. 2231, overruling the importer’s protest and sustaining the classification of a machine designed for the screen printing of cloth as textile machinery under paragraph 372 of the Tariff Act of 1930. Appellant contends that the imported machine should be classified as an article “having as an essential feature an electrical element or device” under paragraph 353 of the act.

Paragraph 372 of the Tariff Act of 1930 as modified by the General Agreement on…