Henry A. Wess, Inc. v. United States

LaweeNGe, Judge:

Plaintiff protests the action of the collector of customs in classifying various items of woodworking machinery within the provisions of paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and the assessment of duty thereon at the rate of 13% per centum ad valorem.

It is claimed, in the alternative, that said items of merchandise should properly have been classified as machines, finished or unfinished, not specially provided for, in paragraph 372…