Keith Dunham Co. v. United States

This is an appeal from a judgment of the United States Customs Court which overruled the claims of the protests of appellant and held the imported devices invoiced as “oxygen jet hand cutting machines,” or “secators” and parts thereof, to' be properly assessed for duty by the collector under paragraph 353 of the Tariff Act of 1930, at 35 per centum ad valorem. The opinion below held the merchandise to be portable tools, having as an essential feature an electrical element or device, and not dutiable, as claimed by the appellant, under paragraph 372 of the said act at 30 per centum ad valorem…