Soderhamn Machine Mfg. Co. v. United States

Ford, Judge:

The merchandise at issue was invoiced as “3 only Cambio 66 Débárkers according to American 190.496 standard.” The involved merchandise was classified by the collector as parts, not specially provided for, of articles *370having as an essential feature an electrical element or device, and assessed at 13% per centum ad valorem under the provisions of paragraph 353 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.

Plaintiff contends that said merchandise is properly dutiable at 11% per centum ad…