Data Products Corp. v. United States

Maletz, Judge:

Presented for determination in this action is the question whether certain articles are properly classified as parts of office machines or parts of printing machinery. The articles — paper feed tractors and character drum assemblies which are parts of line printers — were classified as parts of office machines under item 676.52 of the Tariff Schedules of the United States (TSUS) and assessed the column 2 rate of 35 percent ad valorem. “Office machines” are defined in the TSUS as follows:

Classified Under Schedule 6, Part 4

Subpart G. — Office Machines

Subpart G headnotes:

1. This…