Trans Marine Shipping Co. v. United States

Lawrence, Judge:

Certain “Soldán Bronzemaster” bronzing and dusting machines and parts thereof, imported from England, were classified by the collector of customs as printing machines and parts in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372), and duty was imposed thereon at the rate of 25 per centum ad valorem.

The claim relied upon by plaintiffs herein is that the importations in controversy should have been classified as machines, not specially provided for, and parts thereof, in said paragraph 372, as modified by the General Agreement on Tariffs and Trade, 82 Treas.…