Consolidated International Equipment & Supply Co. v. United States

Ford, Judge:

The protests at bar, consolidated for trial, involve merchandise known as Kliscliograph engraving machines and equipment therefor which was classified by the collector of customs as machine tools under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 51802, and assessed with duty at the rate of 15 per centum ad valorem. Plaintiff claims the merchandise is properly classifiable as printing machinery, or parts thereof, under said paragraph 372, as modified by T.D. 54108, at the rate of 11%? 11, or 10% per centum ad valorem, depending upon the date of entry of the…