Georgia-Pacific Corp. v. United States

Ford, Judge:

This case brings before the court for determination the proper classification of disassembled parts of a presteamer, impreg-nator, and a digester. All of these units are used in a pulp mill for the conversion of wood chips to pulp. They were assessed with duty at the rate of 12.5 per centum ad valorem under item 661.70, Tariff Schedules of the United States, which provides for industrial ma*255chinery for the treatment of materials by a process involving a change of temperature and parts thereof.

Plaintiffs contend the merchandise at bar is properly subject to classification under item…