Western Wire Works, Inc. v. United States

Ford, Judge:

This case involves the proper classification of a certain machine designated on the invoice as “Schuler-Perforating press.” Said merchandise was classified under item 674.35 of the Tariff Schedules of the United States as machine tools, metal-working machine tools, other, and assessed with duty at the rate of 15 per centum ad valorem.

Plaintiff herein contends said machine is subject to duty at 10 per centum ad valorem under item 678.50 of said schedules, supra, as machines not specially provided for or under item 674.42 of said schedules, supra,, as other machine tools, other.

The…