General Methods Corp. v. United States

Baldwin, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Second Division,1 overruling appellant’s protest *110concerning the classification of merchandise identified as an “Automatic Meta Capsule Production Machine.” The merchandise was classified under item 674.35, TSUS, as metal working machine tools. Appellant claims that the imported merchandise is properly classifiable as a machine, not specially provided for, under item 678.50, TSUS.

The pertinent provisions of the Tariff Schedules read as follows:

Schedule 6 — Part 4

SUBPART F.-MACHINES FOB WORKING…