James v. United States

Foed, Judge:

The merchandise, the subject of this suit, consists of a high-speed machine used for packaging 2-pound bags of sugar. The collector of customs levied and collected duty at the rate of 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, which provides as follows:

Articles having as an essential feature an electrical element or device, * * *, wholly or in chief value of metal, and not specially provided for:

Other * * * _13%% ad val.

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