Tower v. United States

Lawrence, Judge:

Certain so-called Toridheet oil burners and parts were, upon importation, classified by the collector of customs in paragraph 353 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 353), as modified by the trade agreement between the United States and the United Kingdom, 74 Treas. Dec. 253, T. D. 49753, as “Machines [and parts] having as an essential feature an electrical element or device and which would be dutiable under paragraph 372, Tariff Act of 1930, if of a kind which could be designed to operate without such electrical element or device.” Accordingly, duty was…