W. A. Gleeson v. The United States

ALMOND, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division, 1 overruling certain protests against the collector’s classification of the imported merchandise.

Protest No. 58/12041 relates to merchandise imported from Canada in July of 1957, entered as shoe machinery, not specially provided for, and described as rebuilt equipment for slush molding plastic footwear, including heating elements and electrical controls. The merchandise was classified under paragraph 353 of the Tariff Act of 1930, as modified by T.D. 52739, as articles having as…