P. H. Petry Co. v. United States

Ford, Judge:

By the suit listed above, plaintiff herein challenges the' action of the collector of customs in classifying certain imported merchandise as articles having as an essential feature an electrical element, or device, in chief value of metal, not specially provided for, 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. Plaintiff claims said merchandise is entitled to entry free of duty under paragraph 1643 of said act as shoe machinery. The pertinent portions of the…