Supreme Woodworking Machine v. United States

Ford, Judge:

The protests listed in schedule “A,” annexed hereto and made a part hereof, are directed against the classification of certain woodworking machines under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by 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. In accordance with said classification, duty was assessed at the rate of 13% per centum ad valorem.

Jt is the contention of plaintiffs herein that the imported machines are properly…