Antonio Roig Sucrs. S. en C. v. United States

FoRD, Judge:

Plaintiff by this action seeks a determination 'by this court of the proper classification of an article described on the invoice as a “Henderson 10 ton fixed electric tower crane with one spreader bar.” The collector of customs at San Juan, Puerto Pico, classified said crane under the provisions of paragraph 353, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739,1 as an article having as an essential feature an electrical element or device, other, and assessed duty thereon at 13% per centum ad…