Acec Electric Corp. v. United States

Ford, Judge:

This action is directed against the classification of certain clutch-brake electric motors, which were assessed with duty at the rate of 13% per centum ad valorem under the provision for “Articles having as an essential feature an electrical element or device, * * *” 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 claims said motors are designed for use with industrial sewing machines and, accordingly, are properly dutiable at the rate of 10 per centum ad valorem…