John V. Carr & Son, Inc. v. United States

Rao, Judge:

Several models of a mechanism for automatically feeding sheets of paper into printing presses, together with a so-called press drive for another of such models, form the subject of the within controversy. This merchandise was classified upon entry as machines or parts thereof, not specially provided for, and, accordingly, was assessed with duty at the rate of 13% per centum ad valorem, pursuant to the provisions of paragraph 372 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.

It is claimed…