Clutsom Machines, Inc. v. United States

Lawrence, Judge:

This case presents the question whether a machine which was designed exclusively to weave and knit in a single operation was properly classified by the collector of customs under the provision in paragraph 372 of the Tariff Act of 1930 for—

* * * all other textile machinery, finished or unfinished, not specially provided for, * * *.

and therefore subject to duty at the rate of 40 per centum ad valorem.

The importation in controversy is from Great Britain and is referred to in the invoice accompanying the entry papers as consisting of 19 cases containing 4 complete machines and…