F. B. Vandegrift & Co. v. United States

Ford, Judge:

The imported merchandise involved under protest 58/7790, entry No. 18863, consists of five Willmes pressers, model 2300/100 S, which are machines designed to extract juice from fruits. Each presser was imported equipped with two electric motors. They were classified under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as articles having as an essential feature an electrical element or device, dutiable at 13% per centum ad valorem.

The plaintiff claims classification at 13…