International Harvester Co. v. United States

Laweence, Judge:

A mechanical device utilized for processing-sisal was classified by the collector of customs as a machine, not specially provided for, and duty was assessed thereon at the rate of 15 per centum ad valorem pursuant to the provisions of paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, effective January 1, 1948.

Plaintiff contends that the importation should have been classified as “textile machinery,” not specially provided for, “for manufacturing or processing…